The Non-Domestic Rating (Former Agricultural Premises) (Scotland) Order 2005
Citation and commencement1.
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 amount2.
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.
Revocation3.
St Andrew’s House, Edinburgh
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.