Can a shop qualifying for mandatory rural rate relief, choose not to apply and apply for small business relief instead?

No. They are excluded from small business relief.

Contact Us

Contact: Business Rates - Customer Service Contact
Taxation Division,
PO Box 410,
Kingsway House,
West Precinct,
Billingham
TS23 2YD
Sat nav postcode: TS23 2NX
Tel: 01642 397108
Fax: 01642 526813
Minicom: 01642 526844
Email: business.rates
@stockton.gov.uk

Map of Kingsway House |