OpenLegislation

Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Order)

This Order applies to Wales.

Schedule 1 to the Local Government and Rating Act 1997 amends the Local Government Finance Act 1988 to make 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.

Article 2 of this Order designates, for the purposes of these provisions, rural areas in Wales as set out in the Schedule to the Order.

Article 3 prescribes maxima of rateable value, above which hereditaments will not be eligible for the relief. £5,000 is prescribed in relation to mandatory relief, and £10,000 in relation to discretionary relief.