Rate Relief in Rural Communities
Mandatory rural settlement relief is available to certain categories of property. To qualify, a property must be situated in a designated rural settlement with a population of 3,000 or less and the business must occupy comparatively small premises as there are rateable value limits on the properties for which relief can be granted.
The following properties qualify in rural settlements for 50% mandatory relief:
- the only general store (Rateable Value less than £7,000)
- the only Post Office (Rateable Value less than £7,000)
- other food shops (Rateable Value less than £7,000)
- the only public house (Rateable Value less than £10,500)
- the only petrol filling station (Rateable Value less than £10,500)
Public houses and petrol
filling stations in rural settlements became entitled to mandatory
relief with effect from 5th April 2001. From 15th August 2001, relief
that had previously applied to the only general store or post office
in a village was extended to all food shops in rural settlements,
subject to the rateable value limit. Food shops exclude premises
that are mainly used as catering establishments (e.g. restaurants,
teashops and takeaways) and also exclude premises that are mainly
used as a newsagent/confectionery shop.
There is also a discretionary power to grant up to 100% rate relief
to any business in a qualifying rural settlement, provided it has
a rateable value of no more than £14,000 and it would be in
the interests of the local community that the relief be granted.
The special importance to the local community is a crucial requirement
because part of any discretionary rate relief allowed by the Council
has to be paid for out the Council Tax by all Wealden residents.
It is not enough that a business is important to it's individual
customers, it must have a wider importance to the local population
eg. a village shop acts as social centre and meeting place.
The Rural Settlement List is available for view at the Council's Hailsham offices.
