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De-rating allowance/discretionary rate relief for stud farms

The rateable value of lands and heritages which comprise or include buildings used for the breeding and/or rearing of horses and occupied with agricultural land or agricultural buildings should be ascertained by making a deduction from what would otherwise be the rateable value. The deduction is made from the value of the whole property by the local assessor to reflect how much of the property is used as a stud farm. The maximum amount of the deduction the assessor can make is determined by the Scottish Ministers by order and currently stands at £3,500.

Additionally, stud farms with a rateable value of £7,000 or less, newly established on or after 1 April 2003, will be able to qualify for discretionary rate relief. The council's policy is to award an additional 25% discretionary relief to complement the de-rating allowance.

If you wish to apply, please contact Business Rates by email to - or call 0300 123 0900 and ask for Business Rates and a member of the team will be able to advise.

Subsidy Control

This relief is likely to be considered a subsidy under the Subsidy Control Act 2022 ("the Act") and is listed in the Non-Domestic Rates (Restriction of Relief) (Scotland) Regulations 2023. Public authorities need to consider whether this relief is awarded as Minimal Financial Assistance (MFA), or whether it meets the other subsidy control requirements of the Act. Consequently the application form includes a request for such information as may be required to assist with the determination of any relief award.


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