# The Caravan Sites and Pitches (Rateable Values) (Scotland) Order 1991, Article 4: Caravan pitches


For the purposes of section 6(1) of the 1975 Act, the rateable value of any caravan pitch falling within the class of lands and heritages prescribed in article 3 above shall be the amount produced by deducting from the net annual value of those lands and heritages sixty per cent of that value.

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Source: https://www.legislation.gov.uk/uksi/1991/915/article/4 (the official version)
Page: https://openlegislation.uk/caravan-sites-and-pitches-rateable-values-scotland-order-1991/article-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.