The Non-Domestic Rating (Former Agricultural Premises) (Scotland) Order 2005

Scottish Statutory Instruments

2005 No. 104

RATING AND VALUATION

The Non-Domestic Rating (Former Agricultural Premises) (Scotland) Order 2005

Made

1st March 2005

Laid before the Scottish Parliament

3rd March 2005

Coming into force

1st April 2005

The Scottish Ministers, in exercise of the powers conferred by paragraph 3A(2)(a) of Schedule 2 to the Local Government and Rating Act 1997(1) and of all other powers enabling them in that behalf, hereby make the following Order:

Citation and commencement

1.  This Order may be cited as the Non-Domestic Rating (Former Agricultural Premises) (Scotland) Order 2005 and shall come into force on 1st April 2005.

Prescribed amount

2.  For the purposes of paragraph 3A(2)(a) of Schedule 2 to the Local Government and Rating Act 1997 (mandatory relief), the amount prescribed is £7,000.

Revocation

3.  The Non-Domestic Rating (Former Agricultural Premises) (Scotland) Order 2003(2) is hereby revoked.

TOM McCABE

A member of the Scottish Executive

St Andrew’s House, Edinburgh

1st March 2005

Explanatory Note

(This note is not part of the Order)

Paragraph 3A of Schedule 2 to the Local Government and Rating Act 1997 provides for mandatory rate relief on certain former agricultural premises. Article 2 of this Order provides that £7,000 is the maximum rateable value of lands and heritages that can be eligible for such relief.

Article 3 of this Order revokes the Non-Domestic Rating (Former Agricultural Premises) (Scotland) Order 2003, which previously prescribed the amount to be £6,000.

(1)

1997 c. 29; paragraph 3A of Schedule 2 was inserted by the Local Government in Scotland Act 2003 (asp 1), section 28(3).

(2)

S.S.I. 2003/142.