The Non-Domestic Rating (Former Agricultural Premises) (Scotland) Order 2005
S.S.I. 2005/104 · Made 1 March 2005
RATING AND VALUATION
Made 1st March 2005
Laid before the Scottish Parliament 3rd March 2005
Coming into force 1st April 2005
The Scottish Ministers, in exercise of the powers conferred by paragraph 3A(2)(a) of Schedule 2 to the Local Government and Rating Act 1997f1 and of all other powers enabling them in that behalf, hereby make the following Order:
Annotations to the whole text
Footnotes
- f1
-
1997 c. 29; paragraph 3A of Schedule 2 was inserted by the Local Government in Scotland Act 2003 (asp 1), section 28(3).
Contents
1Citation and commencement
This Order may be cited as the Non-Domestic Rating (Former Agricultural Premises) (Scotland) Order 2005 and shall come into force on 1st April 2005.
2Prescribed amount
For the purposes of paragraph 3A(2)(a) of Schedule 2 to the Local Government and Rating Act 1997 (mandatory relief), the amount prescribed is £7,000.
3Revocation
The Non-Domestic Rating (Former Agricultural Premises) (Scotland) Order 2003f1 is hereby revoked.
Signature
TOM McCABE
A member of the Scottish Executive
St Andrew’s House, Edinburgh
1st March 2005
Explanatory note
(This note is not part of the Order)
Paragraph 3A of Schedule 2 to the Local Government and Rating Act 1997 provides for mandatory rate relief on certain former agricultural premises. Article 2 of this Order provides that £7,000 is the maximum rateable value of lands and heritages that can be eligible for such relief.
Article 3 of this Order revokes the Non-Domestic Rating (Former Agricultural Premises) (Scotland) Order 2003, which previously prescribed the amount to be £6,000.