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Non-domestic rates 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.

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