Certain types of properties in a rural settlement with a population below 3,000 may be entitled to relief. Rateable vlaue thresholds are as follows:
Thresholds 2009-2010
- Sole shop, general store or post office - £7,000
- Sole petrol filling station or pub - £10,500
Thresholds from 01/04/2010
- Sole shop, general store or post office - £8,500
- Sole petrol filling station or pub - £12,750
To qualify, these properties must also be occupied and an eligible ratepayer is entitled to relief at 50% of the full charge. The Highland Council has discretion to give further relief on the remaining bill.
The Highland Council can also give relief on certain other unoccupied property in a rural settlement where the rateable value is less than £17,000.
For further information please contact the Non Domestic Rates Team.