{
  "url": "https://openlegislation.uk/non-domestic-rating-rural-areas-and-rateable-value-limits-scotland-order-2005/article-3",
  "json_url": "https://openlegislation.uk/non-domestic-rating-rural-areas-and-rateable-value-limits-scotland-order-2005/article-3.json",
  "legislation": "ssi/2005/103",
  "legislation_title": "The Non Domestic Rating (Rural Areas and Rateable Value Limits) (Scotland) Order 2005",
  "legislation_url": "https://openlegislation.uk/non-domestic-rating-rural-areas-and-rateable-value-limits-scotland-order-2005",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": "Rateable value limits",
  "text": "(1) The amount prescribed for the purposes of paragraph 3(2)(b) of Schedule 2 to the Act (mandatory relief) shall be–\n(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 or qualifying post office, £7,000; and\n(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, £10,500.\n(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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "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."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "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"
    }
  ],
  "outstanding_effects": [
    {
      "type": "am",
      "affecting": "ssi/2010/37",
      "affecting_title": "The Non-Domestic Rating (Rural Areas and Rateable Value Limits) (Scotland) Amendment Order 2010"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2005/103/article/3",
    "retrieved_at": "2026-10-28T22:27:20.549516+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}