Certain types of properties in a rural settlement with a population below 3,000 may be entitled to relief.
The property must be the only general store, the only post office or a food shop ( take aways and restaurants are not included) and have a rateable value of less than £8,500, or the only public house or the only petrol station and have a rateable value of less than £12,500. The property has to be occupied.
An eligible ratepayer is entitled to relief at 50% of the full charge whilst the local authority also has discretion to give further relief on the remaining bill. The 2016 Autumn Statement confirmed the doubling of rural rate relief from 50% to 100% April 1st 2017 onwards.
Local Authorities will be expected to use their local discount powers to grant 100% rural rate relief to eligible ratepayers from April 1st 2017 onwards.