Rural Relief

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:

  • Eyemouth
  • Galashiels
  • Hawick
  • Jedburgh
  • Kelso
  • Peebles
  • Selkirk

Apply for a reduction

You can apply using our our online form. If you need any assistance, contact our Customer Advice and Support Service.

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 recieve an advantage on a selective basis due to the geographic restrictions that apply.

Download - Properties in Rural Settlements Application Form Download - Rural Settlement List