You can get 100% rates relief if your property is in a designated rural area (see below), is the only business of its kind within the settlement area and is either:
- a small food shop, general store or post office with a rateable value below £8,500
- a small hotel, public house or petrol filling station with a rateable value of up to £12,750
Up to 100% discretionary relief may be considered for any other business providing a benefit to a rural community where the rateable value of their property is up to £17k.
What is a designated rural area?
Designated rural areas (also known as rural settlements) must:
- be wholly or partly within the Scottish Borders
- have a population not exceeding 3k
- be wholly or partly within a rural area as prescribed by the Secretary of State
The Secretary of State has prescribed the whole of the Scottish Borders as a rural area excluding the settlements of:
Apply for a reduction
Subsidy control rules
This type of relief is capped under The Non-Domestic Rates (Restriction of Relief)(Scotland) Regulations 2021 and can only be awarded as TCA de minimus as the activity is commercial in nature and the recipients receive an advantage on a selective basis due to the geographic restrictions that apply.