The Non-Domestic Rating (Rural Settlements) (England) (Amendment) Order 2004
Section 43 of the Local Government Finance Act 1988 provides for mandatory rate relief for certain hereditaments in rural settlements and the Non-Domestic Rating (Public Houses and Petrol Filling Stations) (England) Order 2001 added public houses and petrol filling stations to the hereditaments that are eligible for relief. Section 47 of the Local Government Finance Act 1988 provides that a billing authority may grant discretionary relief for hereditaments to which section 43(6A) applies and additionally to any hereditament in a rural settlement which is used for purposes which are of benefit to the local community.