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The Non-Domestic Rating (Rural Areas and Rateable Value Limits) (Scotland) Order 1997
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- 1997 No. 2827 (S. 180)
- Article 3
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Rateable value limits
3.—(1) £5,000 is the amount prescribed for the purposes of paragraph 3(2)(b) of Schedule 2 to the Act (mandatory rate relief – maximum rateable value).
(2) £10,000 is the amount prescribed for the purposes of paragraph 4(2)(b) of Schedule 2 to the Act (discretionary rate relief – maximum rateable value).
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