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Schedule 2, paragraph 3 to the Local Government and Rating Act 1997 makes provision for mandatory relief from non-domestic rates for certain lands and heritages in rural settlements. Paragraph 3(2)(c)(ii) of that Schedule allows the Scottish Ministers to prescribe conditions by order and if these are satisfied, along with the other requirements of sub-paragraph (2), then the land and heritages will qualify for mandatory relief.
This Order adds to the lands and heritages that qualify for mandatory relief, petrol filling stations, public houses and hotels, all as defined in article 2, that satisfy the conditions prescribed by article 3.
Paragraphs (b) and (c) of article 3 provide that the relief in the case of public houses and hotels will only apply where–
(a)the public house or hotel is the only public house or hotel in Scotland which the ratepayer occupies; and
(b)there is no other public house or hotel holding the same type of licence, as described in article 2, in the settlement concerned.
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