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”(1) 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(2).
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.
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(3) 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(4), £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.
4. The orders specified in Schedule 2 to this Order are hereby revoked.
TOM McCABE
A member of the Scottish Executive
St Andrew’s House, Edinburgh
1st March 2005