Business Rates

Mandatory Rural Rates Relief

East Lothian Council currently grants mandatory rural rates relief of 100% to qualifying general stores/post offices, small food shops, and singly owned public houses, hotels and petrol stations in rural settlements under the Local Government and Rating Act 1997 (Schedule 2).

• The property must be located in one of the villages listed below, which all have a population less than 3,000.
• The rateable value must not exceed £8,500 for general stores, post offices and small food shops and is the only such business within the rural settlement.
• The rateable value for a public house, hotel or petrol station must be less than £12,750 and must be the only such business within the rural settlement and the ratepayer does not pay rates on any other such business in Scotland.
• The council must be satisfied that it would be in the interests of East Lothian Council tax payers to grant rural rates relief.

Discretionary Rural Rates Relief

The council can also grant discretionary rural rates relief to schools, village halls, public libraries and public conveniences within one of these villages which have a rateable value of £17,000 or less and are used for purposes which benefit the local community.

Any other business providing a benefit to the community, with a rateable value of up to £17,000, can find more information here.