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The Non-Domestic Rating (Rural Areas and Rateable Value Limits) (Scotland) Amendment Order 2003

S.S.I. 2003/141 · Made 6 March 2003

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

RATING AND VALUATION

Made 6th March 2003

Laid before the Scottish Parliament 7th March 2003

Coming into force 1st April 2003

The Scottish Ministers, in exercise of the powers conferred by section 8(3) of, and paragraph 3(2)(b) 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. The functions of the Secretary of State were transferred to the Scottish Ministers by virtue of section 53 of the Scotland Act 1998 (c. 46).

Contents

  1. 1Citation and commencement
  2. 2Amendment of rateable value limits
  3. Signature
  4. Explanatory note

1Citation and commencement

This Order may be cited as the Non Domestic Rating (Rural Areas and Rateable Value Limits) (Scotland) Amendment Order 2003 and shall come into force on 1st April 2003.

2Amendment of rateable value limits

For article 3(1) of the Non Domestic Rating (Rural Areas and Rateable Value Limits) (Scotland) Order 1997f1, there shall be substituted–

“(1)

The amount prescribed for the purposes of paragraph 3(2)(b) of Schedule 2 to the Actf2 (mandatory relief) shall be–

(a)

in the case of any lands and heritages which, in whole or in part, are used as a qualifying general store, qualifying food storef3 or qualifying post office, £6,000; and

(b)

in the case of any lands and heritages which satisfy the conditions prescribed for the purposes of paragraph 3(2)(c)(ii) of that Schedulef4, £9,000.”

Signature

ANDREW P KERR

A member of the Scottish Executive

St Andrew’s House, Edinburgh

6th March 2003

Explanatory note

(This note is not part of the Order)

This Order further amends the Non Domestic (Rural Areas and Rateable Value Limits) (Scotland) Order 1997 to prescribe the maximum rateable value above which lands and heritages covered by the Non Domestic Rating (Petrol Filling Stations, Public Houses and Hotels) (Scotland) Order 2003 will not be eligible for mandatory relief. For these types of lands and heritages the maximum rateable value is prescribed as £9,000. In the case of any other lands and heritages, the maximum rateable value is £6,000.