OpenLegislation

Explanatory note

England and Wales

(This note is not part of the Order)

Section 43(6A) and (6B) of the Local Government Finance Act 1988 contains provisions for mandatory relief from non-domestic rates for certain hereditaments in rural settlements and the Non-Domestic Rating (Public Houses and Petrol Filling Stations) (England) Order 2001 added public houses and petrol filling stations to the hereditaments that qualify.

This Order further amends the Non-Domestic Rating (Rural Settlements) (England) Order 1997 to prescribe the maximum rateable values above which hereditament which include a public house or a petrol filling station will not be eligible for relief. For both types of hereditaments the maximum will be £9,000.