Certain types of businesses located within a rural settlement with a population below 3,000, and in an area designated as rural by Scottish Ministers, may be eligible for mandatory relief of rates. The types of business that may qualify for this relief, together with the 1st April 2017 rateable value thresholds, are:
These premises are entitled to 100% mandatory rates relief from 1st April 2017.
Councils also have discretionary powers to grant up to 100% rate relief to properties within a rural settlement with a rateable value of £17,000 or less, used for purposes that are beneficial to the local community. This relief is currently applicable to rural schools only.
Download a rural relief application form and information sheet
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