Reliefs and Exemptions

A rural settlement is a defined area with a population of less than three thousand. You can check whether your property is in a rural settlement area by viewing the Torridge District Rural Settlement List (PDF, 7 KB).

Mandatory Rate Relief (under section 43 of the LGFA 1988)

To qualify a business property must:

• Be the only general store, food shop or post office with a rateable value of up to £8,500
• Be the only public house or petrol station with a rateable value of up to £12,500

A general store is defined as carrying out trade or business, wholly or mainly consisting of the retail sale of both food for human consumption and general household goods. Food does not include confectionary or animal food.

A food shop is defined as carrying out trade or business, wholly or mainly consisting of the retail sale of food for human consumption.  The supply of food in the course of catering is excluded, for example, the supply of food for consumption on the premises, or the supply of hot food for consumption off the premises.  Food does not include confectionary or animal food.

Due to the current financial pressures on Torridge District Council, the decision has been taken to not award any further discretionary rate relief to other businesses in rural settlement areas that do not qualify for Mandatory Rate Relief.