(This note is not part of the Order)
Sections 43(6A) to (6E) and 47 of the Local Government Finance Act 1988 include provisions for mandatory relief from non-domestic rates for certain general stores and post offices, and discretionary relief for hereditaments used for purposes beneficial to the local community.
This Order, amending the Non-Domestic Rating (Rural Settlements) (England) Order 1997, increases the maximum rateable values above which hereditaments will not be eligible for such relief for the financial year commencing in 2000 and subsequent years. The maximum for the mandatory relief becomes £6,000 (formerly £5,000) and for the discretionary relief £12,000 (formerly £10,000).