Explanatory note

This order makes amendments to the Non-Domestic Rating (Rural Settlements) (Wales) Order 1997, which designates rural areas for the purposes of section 42A of the Local Government Finance Act 1988 (“the 1988 Act”), as inserted by Schedule 1 to the Local Government and Rating Act 1997. Section 42A of the 1988 Act makes provision for mandatory relief from non-domestic rates for certain general stores and post offices, and discretionary relief for hereditaments used for purposes beneficial to the local community, in certain rural settlements in areas designated as rural areas by order of the Secretary of State. The rural settlements are to be identified on lists drawn up by billing authorities.