xmlns:atom="http://www.w3.org/2005/Atom"

Scottish Statutory Instruments

2003 No. 142

RATING AND VALUATION

The Non-Domestic Rating (Former Agricultural Premises) (Scotland) Order 2003

Made

6th March 2003

Laid before the Scottish Parliament

7th March 2003

Coming into force

1st April 2003

The Scottish Ministers, in exercise of the powers conferred by paragraph 3A(2)(a) of Schedule 2 to the Local Government and Rating Act 1997(1) and of all other powers enabling them in that behalf, hereby make the following Order:

Citation and commencement

1.  This Order may be cited as the Non-Domestic Rating (Former Agricultural Premises) (Scotland) Order 2003 and shall come into force on 1st April 2003.

Prescribed amount

2.  For the purposes of paragraph 3A(2)(a) of Schedule 2 to the Local Government and Rating Act 1997 (mandatory relief), the amount prescribed is £6,000.

ANDREW P KERR

A member of the Scottish Executive

St Andrew’s House, Edinburgh

6th March 2003

Explanatory Note

(This note is not part of the Order)

Paragraph 3A of Schedule 2 to the Local Government and Rating Act 1997 provides for mandatory rate relief on certain former agricultural premises. This Order provides that £6,000 is the maximum rateable value of lands and heritages that can be eligible for such relief.

(1)

1997 c. 29; paragraph 3A of Schedule 2 was inserted by the Local Government in Scotland Act 2003 (asp 1), section 28(3).