2010 No. 37

Rating And Valuation

The Non-Domestic Rating (Rural Areas and Rateable Value Limits) (Scotland) Amendment Order 2010

Made

Laid before the Scottish Parliament

Coming into force

The Scottish Ministers make the following order in exercise of the powers conferred by section 5 and paragraphs 3(2)(b) and 4(2)(b) of Schedule 2 to the Local Government and Rating Act 19971 and all other powers enabling them to do so.

Citation and commencement1

This Order may be cited as the Non‑Domestic Rating (Rural Areas and Rateable Value Limits) (Scotland) Amendment Order 2010 and shall come into force on 1st April 2010.

Amendment of the Non-Domestic Rating (Rural Areas and Rateable Value Limits) (Scotland) Order 20052

1

The Non‑Domestic Rating (Rural Areas and Rateable Value Limits) (Scotland) Order 20052 is amended as follows.

2

In article 3(1) (rateable value limits for mandatory relief)—

a

In subparagraph (a) for “£7,000” substitute “£8,500”;

b

In subparagraph (b) for “£10,500” substitute “£12,750”; and

3

In article 3(2) (rateable value limits for discretionary rate relief) for “£14,000” substitute “£17,000”.

JOHN SWINNEYA member of the Scottish ExecutiveSt Andrew’s House,Edinburgh
EXPLANATORY NOTE

(This note is not part of the Order)

This Order amends the Non‑Domestic Rating (Rural Areas and Rateable Value Limits) (Scotland) Order 2005 (“the 2005 Order”) to increase the rateable value limits prescribed by Ministers in article 3 of that Order and comes into force on 1st April 2010.