Article 2 Amendment of rateable value limits

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

“(1)

The amount prescribed for the purposes of paragraph 3(2)(b) of Schedule 2 to the Act^f2 (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 store^f3 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 Schedule^f4, £9,000.”

Annotations

Footnotes

f1: S.I. 1997/2827, amended by S.S.I 2000/57.
f2: Article 1 of S.S.I. 1997/2827 defines “the Act”.
f3: Section 29 of the Local Government in Scotland Act 2003 (asp 1) amends paragraph 3(2)(c)(i) of Schedule 2 to the Local Government and Rating Act 1997 to add qualifying food stores to those lands and heritages qualifying for mandatory relief.
f4: Article 3 of the Non-Domestic Rating (Petrol Filling Stations, Public Houses and Hotels) (Scotland) Order 2003(S.S.I.188) prescribes conditions for the purposes of paragraph 3(2)(c)(ii) of Schedule 2 to the Local Government and Rating Act 1997.