Rural relief can be granted to businesses in designated rural areas who are the sole providers of a necessary service to communities. Under this scheme, 100% mandatory rate relief is available.
Qualifying business include:
- small food shop, general store or post office with a rateable value of less than £8,500
- petrol filling station, small hotel or public house with a rateable value of under £12,750
Certain other businesses can qualify for discretionary relief where the rateable value of the property is up to £17,000.
Subsidy rules under the Subsidy Control Act 2022
This relief may be offered as a Minimum Financial Assistance (MFA) subsidy under the Subsidy Control Act 2022. MFA is capped at a maximum of £315,000 over a three-year period - cumulated over the current and previous two financial years.
You must consider whether you have already received support from any public sector body in the current financial year and the two financial years immediately preceding this. The council will determine this from the completed Subsidy Information in your application.
Any MFA (or similar) subsidy awarded to the applicant will be relevant if the applicant wishes to apply, or has applied, for an MFA subsidy.
For more information regarding your obligations under the above Subsidy Control act please see the UK subsidy control regime page on GOV.UK or seek independent advice.
Please note: In accordance with Scottish Government guidance all recipients of Rates Relief will have their details published quarterly. This information is available on the council's Open Data site.