Scottish Government

Rural Rate Reliefs/Exemptions

Rural (Village Shop) Rate Relief Scheme

Under this scheme, 50% mandatory rate relief is available to qualifying subjects as outlined below. Local authorities have discretionary powers to top-up this relief to 100%. In addition, local authorities have discretionary powers to grant up to 100% relief to subjects* which provide a service which is of benefit to the community where they consider it would be in the interest of council tax payers to do so.

Former Agricultural Buildings

Relief for former agricultural buildings ended on 31 March 2008, but previous recipients should be eligible for an equivalent level of relief under the Small Business Bonus Scheme.

Stud Farms

Qualifying stud farms are eligible for a derating allowance in 2011-12 of £3,500. The rateable value threshold for the "top up" discretionary rate relief is £7,000 in 2011-12.

Primary Legislation on Office of Public Sector Information (OPSI) Website

Local Government and Rating Act 1997 Schedule 2

Local Government in Scotland Act 2003 Part 5

Secondary Legislation on HMSOOffice of Public Sector Information (OPSI) Website

The Non Domestic Rating (Rural Areas and Rateable Value Limits) (Scotland) Amendment Order 2008

The Non Domestic Rating (Rural Areas and Rateable Value Limits) (Scotland) Amendment Order 2007

The Non Domestic Rating (Rural Areas and Rateable Value Limits) (Scotland) Amendment Order 2006

Rating and Valuation (Exempted Classes)(Scotland) Order 2006

The Non Domestic Rating (Rural Areas and Rateable Value Limits) (Scotland) Amendment Order 2005

The Non Domestic Rating (Former Agricultural Premises) (Scotland) Order 2003

The Valuation (Stud Farms) Scotland Order 2003

The Valuation (stud Farms) (Scotland) Order 2005

The Non Domestic Rating (Petrol Filling Stations, Public Houses and Hotels) (Scotland) Order 2003

The Non Domestic Rating (Unoccupied Property)(Scotland) Regulations 1994

The Non Domestic Rating (Unoccupied Property)(Scotland) Amendment Order 2008