The Non Domestic Rating (Rural Areas and Rateable Value Limits) (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 section 8(3), and paragraphs 1(3)(c) and (5), 3(2)(b) and 4(2)(b) of Schedule 2 to the Local Government and Rating Act 1997[^f00001] and of all other powers enabling them in that behalf, hereby make the following Order:

Citation, commencement and interpretation

1

• (1) This Order may be cited as the Non Domestic Rating (Rural Areas and Rateable Value Limits) (Scotland) Order 2005 and shall come into force on 1st April 2005.

• (2) In this Order–

• “the Act” means the Local Government and Rating Act 1997;

• “the Census Report” means the publication “Scotland’s Census 2001, Key Statistics for Settlements and Localities Scotland”[^f00002] which was published by the General Register Office for Scotland in 2003 and was laid before the Scottish Parliament pursuant to section 4(1) of the Census Act 1920[^f00003].

Designation of rural areas

2

• (1) There are designated as rural areas for the purposes of paragraph 1 of Schedule 2 to the Act (rural settlement list) each of the local authority areas specified in column 1 of Schedule 1 to this Order under exclusion of the localities specified in column 2 of that Schedule opposite the name of the local authority area in question.

• (2) The boundaries of the localities specified in column 2 of Schedule 1 to this Order shall be the boundaries of those localities used for the purposes of the Census Report and as these are delineated on the maps annexed to that publication.

Rateable value limits

3

• (1) The amount prescribed for the purposes of paragraph 3(2)(b) of Schedule 2 to the Act (mandatory relief) shall be–

• (a) in the case of any lands and heritages which, in whole or in part, are used as a qualifying general store, qualifying food store[^f00004] or qualifying post office, £7,000; and

• (b) in the case of any lands and heritages which satisfy the conditions prescribed for the purposes of paragraph 3(2)(c)(ii) of that Schedule[^f00005], £10,500.

• (2) The amount prescribed for the purposes of paragraph 4(2)(b) of Schedule 2 to the Act (discretionary rate relief – maximum rateable value) is £14,000.

Revocations

4

The orders specified in Schedule 2 to this Order are hereby revoked.

SCHEDULE 1 — DESIGNATED RURAL AREAS

SCHEDULE 2 — REVOCATIONS

Signed

TOM McCABE — A member of the Scottish Executive — 1st March 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](https://www.legislation.gov.uk/uksi/1997/2827)) and several amending orders ([S.S.I. 2000/57](https://www.legislation.gov.uk/ssi/2000/57), [S.S.I. 2003/141](https://www.legislation.gov.uk/ssi/2003/141) and [S.S.I. 2004/91](https://www.legislation.gov.uk/ssi/2004/91)).

Footnotes

[^f00001]: 1997 c. 29. The functions of the Secretary of State were transferred to the Scottish Ministers by virtue of section 53 of the Scotland Act 1998 (c. 46).

[^f00002]: ISBN Number 1-874451-68-0. Copies of this document may be purchased from Customer Services, General Register Office for Scotland, Ladywell House, Ladywell Road, Edinburgh EH12 7TF.

[^f00003]: 1920 c. 41.

[^f00004]: Section 29 of the Local Government in Scotland Act 2003 (asp 1) amends paragraph 3(2)(c)(i) of Schedule 2 to the Local Government and Rating Act 1997 to add qualifying food stores to those lands and heritages qualifying for mandatory relief.

[^f00005]: Article 3 of 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 Schedule 2 to the Local Government and Rating Act 1997