Under the Local Government and Rating Act 1997
The St Edmundsbury Rural Settlement List
Attached to this scheme is a list of those settlements which St Edmundsbury Borough Council has compiled as its Rural Settlement List. Each settlement appears to the authority to have had a population of not more than 3,000 on the last 31 December before the beginning of the chargeable financial year.
Mandatory rate relief
A chargeable business property will qualify for 50% mandatory rate relief if it is found to be:
- within a settlement on the Rural Settlement List;
- having a rateable value of £7,000 or less (with effect from 1/4/2005);
-
- either (i) a qualifying general store; or
- (ii) a qualifying post office.
A qualifying general store is one when:
- a trade or business consisting wholly or mainly of the sale by retail of both food for human consumption (excluding confectionary) and general household goods is carried on there; and
- such a trade or business is not carried on in any other premises, or part of a premises, in the settlement concerned.
A qualifying post office is one where:
- it is used for the purposes of the Post Office (within the meaning of the Post Office Act 1953); and
- no other property or part of a property in the settlement concerned, is so used.
Under these provisions, where there are two general stores within the same settlement, and one of them functions as a post office, relief may be claimed independently on that ground.
Discretionary rate relief
The council has decided to implement a scheme of discretionary rate relief for village shops and post offices to supplement the mandatory rate relief provisions.
In deciding whether to grant such Discretionary Rate Relief to a rural business, the council will satisfy itself that:
- it is within the boundaries of a qualifying settlement;
- it has a rateable value of £14,000 or less;
- the hereditament is used for purposes which are of benefit to the local community; and
- it would be reasonable for the billing authority to make such a decision, having regard to the interests of persons liable to pay Council Tax set by it.
As a matter of policy the council will normally grant 50% Discretionary Rate Relief where:
- The property in question is receiving 50% Mandatory Rate Relief under this scheme.
The council also wishes to help those shops and post offices in rural settlements which are above the £7,000 limit for mandatory relief, but within the £14,000 limit for discretionary relief, which but for their rateable value would have qualified for mandatory relief and discretionary relief under the provisions above.
In these cases, as a matter of policy, the council will normally grant 100% discretionary relief on the first £7,000 of rateable value.
The council may consider other applications for discretionary relief under this legislation where unusual or exceptional circumstances apply.
Interpretation
This scheme is not necessarily a definitive statement of the law on this subject, and will ultimately be subject to the provisions of the statute, regulations and appropriate guidance on the law as it applies.
Village shops and post offices rate relief scheme - The rural Settlement List
Rural populations of less than 3000
Ampton
Bardwell
Barnardiston
Barnham
Barningham
Barrow
Bradfield Combust with Stanningfield
Bradfield St Clare
Bradfield St George
Brockley
Cavendish
Chedburgh
Chevington
Clare
Coney Weston
Cowlinge
Culford
Denham
Denston
Depden
Euston
Fakenham Magna
Flempton
Fornham All Saints
Fornham St Genevieve
Fornham St Martin
Great Barton
Great Bradley
Great Livermere
Great Thurlow
Great Whelnetham
Great Wratting
Hargrave
Hawkedon
Hawstead
Hengrave
Hepworth
Honington
Hopton
Horringer
Hundon
Ickworth
Ingham
Ixworth
Ixworth Thorpe
Kedington
Knettishall
Lackford
Lidgate
Little Bradley
Little Livermere
Little Thurlow
Little Whelnetham
Little Wratting
Market Weston
Nowton
Ousden
Pakenham
Poslingford
Rede
Risby
Rushbrooke with Rougham
Sapiston
Stansfield
Stanton
Stoke by Clare
Stradishall
The Saxhams
Thelnetham
Timworth
Troston
West Stow
Westley
Whepstead
Wickhambrook
Withersfield
Wixoe
Wordwell
