The Non Domestic Rating (Rural Areas and Rateable Value Limits) (Scotland) Order 2005

Explanatory Note

(This note is not part of the Order)

Schedule 2 to the Local Government and Rating Act 1997 (as amended) makes provision for mandatory relief from non-domestic rates for qualifying general stores, post offices and food stores. Provision is also made for 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 Scottish Ministers (and formerly by the Secretary of State). The Non Domestic Rating (Petrol Filling Stations, Public Houses and Hotels) (Scotland) Order 2003 (S.S.I. 2003/188) prescribes conditions for the purposes of paragraph 3(2)(c)(ii) of the said Schedule 2 which add petrol filling stations, public houses and hotels to the categories of lands and heritages that qualify for mandatory relief.

Article 2 of this Order designates for the purposes of these provisions the local authority areas specified in column 1 of Schedule 1 to the Order, under exclusion of the localities specified in column 2 of that Schedule. The boundaries of the localities specified in column 2 are those used for the purposes of the publication “Scotland’s Census 2001, Key Statistics for Settlements and Localities Scotland”, copies of which may be purchased from Customer Services, General Register Office for Scotland, Ladywell House, Ladywell Road, Edinburgh EH12 7TF.

Article 3 prescribes maxima of rateable value, above which property will not be eligible for the relief. £7,000 (for qualifying general stores, post offices and food stores) and £10,500 (for qualifying petrol filling stations, hotels and public houses) are prescribed in relation to mandatory relief, and £14,000 in relation to discretionary relief.

Article 4 revokes the previous principal order (S.I. 1997/2827) and several amending orders (S.S.I. 2000/57, S.S.I. 2003/141 and S.S.I. 2004/91).