# The Non Domestic Rating (Rural Areas and Rateable Value Limits) (Scotland) Order 2005, 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 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, £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.

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Source: https://www.legislation.gov.uk/ssi/2005/103/article/3 (the official version)
Page: https://openlegislation.uk/non-domestic-rating-rural-areas-and-rateable-value-limits-scotland-order-2005/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.