In order to qualify the stud farm must have a rateable value under £7000 and be newly set up on former agricultural property. 16.4 Application Process An application must be made in writing and the applicant must submit all relevant information required in order to make a determination. 16.5 Backdating Relief can be granted from the start of the financial year in which the application is made and can only be backdated in exceptional circumstances. 17. Rural Rates Relief 17.1 Background The Local Government and Rating Act 1997 made provision that certain types of businesses located within a rural settlement with a population below 3,000, and in an area designated as rural by Scottish Ministers, may be eligible for mandatory relief of rates. Eligible premises are entitled to mandatory 50% rate relief, with Councils having discretionary powers to top up this relief to 100%. Councils also have discretionary powers to grant up to 100% rate relief to properties within a rural settlement with a rateable value of £17,000 or less, used for purposes that are beneficial to the local community. Authorities are now also required to compile and maintain a Rural Settlement List, which must include areas where: Population is not more than 3,000, AND Within an area designated by the Scottish Government as a rural area. 17.2 Council Policy Under this policy the Council may make awards of discretionary relief in respect of the only general store or Post Office in a rural settlement that already receives 50% mandatory relief. The Council policy is to award 50% Discretionary Rural Rates Relief to premises in receipt of Mandatory Rural Rates Relief. 25% of the cost of the discretionary relief must be met by the Council 17.3 Eligibility The types of business that may qualify for this relief, together with the 1st April 2010 rateable value thresholds, are: the only general store or post office with a rateable value of £8,500 or less;
In order to qualify the stud farm must have a rateable value under £7000 and be newly set up on former agricultural property. 16.4 Application Process An application must be made in writing and the applicant must submit all relevant information required in order to make a determination. 16.5 Backdating Relief can be granted from the start of the financial year in which the application is made and can only be backdated in exceptional circumstances. 17. Rural Rates Relief 17.1 Background The Local Government and Rating Act 1997 made provision that certain types of businesses located within a rural settlement with a population below 3,000, and in an area designated as rural by Scottish Ministers, may be eligible for mandatory relief of rates. Eligible premises are entitled to mandatory 50% rate relief, with Councils having discretionary powers to top up this relief to 100%. Councils also have discretionary powers to grant up to 100% rate relief to properties within a rural settlement with a rateable value of £17,000 or less, used for purposes that are beneficial to the local community. Authorities are now also required to compile and maintain a Rural Settlement List, which must include areas where: Population is not more than 3,000, AND Within an area designated by the Scottish Government as a rural area. 17.2 Council Policy Under this policy the Council may make awards of discretionary relief in respect of the only general store or Post Office in a rural settlement that already receives 50% mandatory relief. The Council policy is to award 50% Discretionary Rural Rates Relief to premises in receipt of Mandatory Rural Rates Relief. 25% of the cost of the discretionary relief must be met by the Council 17.3 Eligibility The types of business that may qualify for this relief, together with the 1st April 2010 rateable value thresholds, are: the only general store or post office with a rateable value of £8,500 or less;
NDR%20Relief%20Policy_V4%20March%202017.docx