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Non Domestic Rates: Rural Relief Application Form

This form should be completed in respect of rural premises where you wish to claim Mandatory and/or Discretionary relief of rates in the categories described in the explanatory notes.

Failure to provide the Required details will result in rejection of the application.

Explanatory Notes

The Local Government in Scotland Act 2003 extended the categories of premises to which Discretionary Rural Rate Relief can be awarded under the above Act from 1st April 2003. It also extended the categories of premises eligible for 50% Mandatory Relief of Rates.

The property, which is the subject of application, must be located within the geographical area of settlements identified in the rating authority.

The Property

Check your non-domestic rates bill - payment reference beginning with 17 or 37.

This can be found at 

Is the property in active use?
The Ratepayer
Title
Legal structure of the Ratepayer:
Nature of Business:

A qualifying food store is one where the trade or business consists wholly or mainly of the sale by retail of food for human consumption excluding confectionery and excluding the supply of food in the course of catering. Catering includes the supply of food for consumption on the premises and supply of hot food for consumption off the premises. The rateable value of the premises must be £8,500 or less.

Please state category of relief applied for:

This information will be used to determine your eligibility to relief and may be verified. 

Please note that cafes, takeaways or confectioners are not defined as qualifying food shops.

A General Store is one where the trade or business commits wholly or mainly of the sale by retail of both food for human consumption (excluding confectionery) and general household goods.

Please state category of relief applied for:
This will be used to determine if you are the only / main business eligible for relief in your location and may be verified.

The application must be in respect of a public house or hotel where there is no other public house or hotel in the settlement and the ratepayer is not responsible for any other public house or hotel in Scotland. Alcoholic liquor must be for sale on the premises under a hotel licence or public house licence. The rateable value of the premises must be £12,750 or less.

Is the property the only Public House or Hotel located within the settlement?
Is a current hotel licence or public house licence held in respect of this property?
Are you responsible for the rates for any other public house or hotel in Scotland?
Please state category of relief applied for:
This information will be used to determine your eligibility to relief and may be verified.

Subsidy Rules Under The Subsidy Control Act 2022

Some reliefs are affected by subsidy control rules. 

This relief may be offered as a Minimum Financial Assistance (MFA) subsidy under the Subsidy Control Act 2022. MFA is capped at a maximum of £315,000 over a three-period – cumulated over the current and previous two financial years. 

To ensure that the Council complies with the subsidy regime, it may be required to cap relief at the MFA maximum limit. This may depend on: 

  • the level of other public sector assistance received by your entity 
  • whether or not you have an interest in any business with other properties is in receipt, or eligible, for one of the existing rate relief schemes 

NOTE: not all grants or reliefs are considered to be capped in this way. 

You must consider whether you have already received support from any public sector body in the current financial year and the two financial years immediately preceding this. 

Have you (i.e. your business/es) received public sector assistance over the last 3 years* that in total would exceed £315,000, or would you expect to exceed that threshold if this relief were granted to you?
*current and previous two accounting years of your business/es

Please complete the accompanying Subsidy Information Declaration Form

(NOTE: Retail, Hospitality, Leisure and Aviation Non-Domestic Rates Relief awarded in 2021-22 will not count towards this cap).

You are required to keep a written record of the amount of any MFA received, and the date/s when it was received, for at least three years from the date it was given.  Any award of MFA exceeding £100,000 is subject to transparency requirements and will be published.   

Declaration

Please read this declaration carefully before you sign and submit it.

  • I am the ratepayer, or duly authorised by the ratepayer to make the application.
  • I declare that the information given on this form is correct and complete to the best of my knowledge.
  • I authorise the Council to make any necessary enquiries to check the information.
  • I authorise the Council to cross check the information with other Councils in Scotland.
  • I undertake to advise the Council of any change of circumstances, including the occupation / vacation of any other property I may occupy in Scotland which may affect liability for Non-Domestic Rates Relief.
  • I understand that if I give information that is incorrect or incomplete or fail to report changes in circumstances, I (or the Ratepayer I represent) may be prosecuted.
  • I understand that the Council will reclaim any incorrectly awarded Non-Domestic Rates Relief
  • I have read and understand the privacy notice accompanying this relief application.
  • I claim the above relief from non-domestic rates liability.

e.g. Owner; Tenant; Agent; Employee

Maximum 6 files.
8 MB limit.
Allowed types: gif, jpg, jpeg, png, bmp, pdf, doc, docx, xls, xlsx, .

The information you have supplied on this form will be used for the purpose for which you have provided it, and appropriate measures are in place to protect your personal data.  A full privacy notice, which provides information about your rights under current data protection legislation and details about what will happen to your personal data can be found here:

Privacy Notice - Non domestic rates

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