Schedule 2 to the Local Government and Rating Act 1997 makes provision for mandatory relief from non-domestic rates for certain general stores and post offices, and discretionary relief for property used for purposes beneficial to the local community, in settlements of less than 3,000 people in areas of Scotland designated as rural areas by the Secretary of State.

Article 2 of this Order amends the prescribed maxima of rateable value, above which property will not be eligible for the relief. The amended maxima are £6,000 in relation to mandatory relief, and £12,000 in relation to discretionary relief.