Article 3 Rateable value limits
(1)
£5,000 is the amount prescribed as the maximum amount of rateable value for the purposes of section 43(6B)(b) (mandatory relief for general stores and post offices) of the 1988 Act.
(2)
£10,000 is the amount prescribed as the maximum amount of rateable value for the purposes of section 47(3A)(b) (discretionary relief in rural areas) of the 1988 Act.
(3)
This article applies in relation to hereditaments shown in local non-domestic rating lists for billing authorities in England.