Paragraph 3

Scotland

(1)

For any period in a financial year where sub-paragraph (2) applies to lands and heritages, the non-domestic rate leviable in respect of the lands and heritages is to be one half of the non-domestic rate which would have been leviable apart from this paragraph.

(2)

This sub-paragraph applies where—

(a)

the lands and heritages are within a settlement identified in the rating authority’s rural settlement list for the financial year in which the period falls,

(b)

the rateable value of the lands and heritages shown in the valuation roll at the beginning of that financial year is not more than any amount prescribed by the Secretary of State by order, and

(c)

during the period concerned—

(i)

the whole or part of the lands and heritages is used as a qualifying general storeF1, qualifying food store or qualifying post office, or

(ii)

any conditions prescribed by the Secretary of State by order are satisfied;

and sub-paragraphs (3) to (5) apply for the purposes of this sub-paragraph.

(3)

The whole or part of lands and heritages is used as a qualifying general store for any period in a financial year if—

(a)

a trade or business consisting wholly or mainly of the sale by retail of both food for human consumption (excluding confectionery) and general household goods is carried on there, and

(b)

such a trade or business is not carried on in any other lands and heritages or part of any lands and heritages, in the settlement concerned.

F2(3A)

The whole or part of lands and heritages is used as a qualifying food store for any period in a financial year if a trade or business consisting wholly or mainly of the sale by retail of food for human consumption (excluding confectionery and excluding the supply of food in the course of catering) is carried on there.

F3(3B)

In subsection (3A) above, the supply of food in the course of catering includes—

(a)

any supply of food for consumption on the premises on which it is supplied; and

(b)

any supply of hot food for consumption off those premises;

and for the purposes of paragraph (b) above “ hot food ” means food which, or any part of which—

(i)

has been heated for the purposes of enabling it to be consumed at a temperature above the ambient air temperature; and

(ii)

is at the time of supply above that temperature.

(4)

The whole or part of lands and heritages is used as a qualifying post office for any period in a financial year if—

(a)

it is used for the purposes of F4a universal service provider (within the meaning of F5Part 3 of the Postal Services Act 2011 ) and in connection with the provision of a universal postal service (within the meaning of F6that Part ), and

(b)

neither the whole nor part of other lands and heritages in the settlement concerned is so used.

(5)

Where the whole or part of lands and heritages is used as a qualifying general store or qualifying post office for any period in a financial year, it is not to be treated as ceasing to be so used merely because the condition in sub-paragraph (3)(b) or (4)(b) ceases to be satisfied.

F7(6)

The amendments to this paragraph made by section 29 of the Local Government in Scotland Act 2003 (asp 1) (which extend mandatory relief to certain food stores) are to have effect only as respects financial years beginning on or after 1st April 2003.

Annotations

Textual amendments

F1: Words in Sch. 2 para. 3(2)(c)(i) inserted (1.4.2003) by Local Government in Scotland Act 2003 (asp 1), ss. 29(a), 62(2); S.S.I. 2003/134, art. 2(1), Sch.
F2: Sch. 2 para. 3(3A) inserted (1.4.2003) by Local Government in Scotland Act 2003 (asp 1), ss. 29(b), 62(2); S.S.I. 2003/134, art. 2(1), Sch.
F3: Sch. 2 para. 3(3B) inserted (1.4.2003) by Local Government in Scotland Act 2003 (asp 1), ss. 29(b), 62(2); S.S.I. 2003/134, art. 2(1), Sch.
F4: Words in Sch. 2 para. 3(4)(a) substituted (26.3.2001) by 2000 c. 26, s. 127(4), Sch. 8 Pt. II para. 25; S.I6. 2001/1148, art. 2, Sch. (with art. 34)
F5: Words in Sch. 2 para. 3(4)(a) substituted (1.10.2011) by Postal Services Act 2011 (c. 5), s. 93(2)(3), Sch. 12 para. 148(a); S.I. 2011/2329, art. 3
F6: Words in Sch. 2 para. 3(4)(a) substituted (1.10.2011) by Postal Services Act 2011 (c. 5), s. 93(2)(3), Sch. 12 para. 148(b); S.I. 2011/2329, art. 3
F7: Sch. 2 para. 3(6) inserted (1.4.2003) by Local Government in Scotland Act 2003 (asp 1), ss. 29(c), 62(2); S.S.I. 2003/134, art. 2(1), Sch.