Extension of mandatory 50% rate relief to village food shops
5.The Act also extends mandatory 50% rural rate relief, currently only available to the sole village general store and post office, to all village shops that sell mainly food for human consumption, excluding the provision of catering and confectionery. The shops must have a rateable value of not more than £6,000, the same as the existing threshold for general stores and post offices, and be situated in a qualifying settlement. Food shops receiving mandatory relief will also be eligible for top-up relief of up to 100% at the discretion of the local authority.
6.The Act will extend to both England and Wales but allows for separate commencement powers to be exercised by the National Assembly for Wales and for the power to make orders in relation to Wales to be exercised by the Assembly.
