Rural Rate Relief

Rural rate relief is awarded to certain properties when they fall within a parish which has a population of 3,000 or less as at the 31 December prior to the new financial year.

If a property is currently in receipt of Rural Rate Relief and the population of the parish exceeds 3,000 as at the 31 December, it will be removed from 1 April in the next financial year.

100% Mandatory Relief

This relief will generally be applied by the council automatically, however if you believe your business should qualify please contact the local tax office.

General stores

General stores, with a rateable value of up to and including £8,500, which retail food for human consumption (excluding confectionary) and general household goods and where there is no other business carrying out the same function within the rural area, can qualify for 100% mandatory rural rate relief.

Post offices

Post offices, with a rateable value of up to and including £8,500, can qualify for 100% mandatory rural rate relief if they are the only businesses acting as a post office within the rural area.

Public houses

A public house, with a rateable value of up to and including £12,500, can qualify for 100% mandatory rural rate relief if they have a license in force under the Licensing Act 2003 which authorises the retail of alcohol for the purposes of consumption on or off the premises. The public house must also be the only businesses in the rural area carrying out this function.

Petrol stations

A petrol station, with a rateable value of up to and including £12,500, can qualify for 100% mandatory rural rate relief providing they are selling fuel for motor vehicles intended for use on the public highway and they are the only business providing this service within the rural area.

Rural food shops

Rural food shops, with a rateable value of up to and including £8,500, can qualify for 100% mandatory rural rate relief providing the shop is mainly used for the sale of food – for human consumption – but excluding confectionary, and can partly sell hot food which can be for take away or for consumption on the premises. The business must be the only one providing this service within the rural area.

However, shops where the main business is a restaurant, tea room, take-away or confectionery sales are not classed as rural food shops so will not qualify for 100% mandatory rural rate relief.

100% Discretionary Relief

Basingstoke and Deane Borough Council also award 100% discretionary rural rate relief, the requirements are very similar to the 100% mandatory relief however the rateable value threshold is increased to £16,500 and there is no requirement for the businesses to be the only one providing their function within the rural area.

General stores

General stores, with a rateable value of up to and including £16,500, which retail food for human consumption (excluding confectionary) and general household goods can qualify for 100% discretionary rural rate relief.

Post offices/hairdressers/beauty salons/dispensing chemists

Post offices/hairdressers/beauty salons/dispensing chemists, with a rateable value of up to and including £16,500, can qualify for 100% discretionary rural rate relief.

Public houses

A public house, with a rateable value of up to and including £16,500, can qualify for 100% discretionary rural rate relief if they have a license in force under the Licensing Act 2003 which authorises the retail of alcohol for the purposes of consumption on or off the premises.

Petrol stations

A petrol station, with a rateable value of up to and including £16,500, can qualify for 100% discretionary rural rate relief providing they are selling fuel for motor vehicles intended for use on the public highway.

Rural food shops

Rural food shops, with a rateable value of up to and including £16,500, can qualify for 100% mandatory rural rate relief providing the shop is mainly used for the sale of food – for human consumption – but excluding confectionary, and can partly sell hot food which can be for take away or for consumption on the premises.

However, shops where the main business is a restaurant, tea room, take-away or confectionery sales are not classed as rural food shops so will not qualify for 100% discretionary rural rate relief.