Article 3 Rateable value limits

(1)

The amount prescribed for the purposes of paragraph 3(2)(b) of Schedule 2 to the Act (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^f1 or qualifying post office, £7,000; 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^f2, £10,500.

(2)

The amount prescribed for the purposes of paragraph 4(2)(b) of Schedule 2 to the Act (discretionary rate relief – maximum rateable value) is £14,000.

Annotations

Footnotes

f1: 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.
f2: Article 3 of the Non Domestic Rating (Petrol Filling Stations, Public Houses and Hotels) (Scotland) Order 2003 (S.S.I. 2003/188) prescribes conditions for the purposes of paragraph 3(2)(c)(ii) of Schedule 2 to the Local Government and Rating Act 1997