The Non Domestic Rating (Rural Areas and Rateable Value Limits) (Scotland) Order 2005

Scottish Statutory Instruments

2005 No.103

RATING AND VALUATION

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(1) 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”(2) 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(3).

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(4) 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(5), £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.

TOM McCABE

A member of the Scottish Executive

St Andrew’s House, Edinburgh

1st March 2005

Article 2

SCHEDULE 1 DESIGNATED RURAL AREAS

Local authority area	Excluded localities
1	2
Aberdeenshire	Banchory
	Banff
	Ellon
	Fraserburgh
	Huntly
	Inverurie
	Kemnay
	Macduff
	Peterhead
	Portlethen
	Stonehaven
	Turiff
	Westhill
Angus	Arbroath
	Brechin
	Carnoustie
	Dundee
	Forfar
	Kirriemuir
	Montrose
Argyll and Bute	Ardrishaig
	Campbeltown
	Dunoon
	Helensburgh
	Lochgilphead
	Oban
	Port Bannatyne
	Rhu and Shandon
	Rothesay
	Sandbank
East Ayrshire	Auchinleck
	Bellsbank
	Cumnock
	Dalmellington and Burnton
	Darvel
	Galston
	Hurlford and Crookedholm
	Kilmarnock
	Logan
	Mauchline
	New Cumnock
	Newmilns
	Stewarton
North Ayrshire	Ardrossan
	Beith
	Dalry
	Dreghorn
	Irvine
	Kilbirnie
	Kilwinning
	Largs
	Saltcoats
	Springside
	Stevenston
	West Kilbride
South Ayrshire	Ayr
	Girvan
	Maybole
	Prestwick
	Troon
Clackmannanshire	Alloa
	Alva
	Clackmannan
	Tillicoultry
	Tullibody
Dumfries and Galloway	Annan
	Castle Douglas
	Dalbeattie
	Dumfries
	Kirkcudbright
	Locharbriggs
	Lockerbie
	Newton Stewart
	Stranraer
East Dunbartonshire	Bearsden
	Bishopbriggs
	Kirkintilloch
	Lennoxtown
	Lenzie
	Milngavie
	Milton of Campsie
West Dunbartonshire	Alexandria
	Bonhill
	Clydebank
	Dumbarton
	Duntocher and Hardgate
	Faifley
	Milton
	Old Kilpatrick
	Renton
Falkirk	Bo'ness
	Bonnybridge
	Carron
	Denny
	Falkirk
	Grangemouth
	Hallglen
	Polmont
	Stenhousemuir
Fife	Anstruther
	Ballingry
	Buckhaven
	Burntisland
	Cardenden
	Cowdenbeath
	Crossgates
	Cupar
	Dalgety Bay
	Dunfermline
	East Wemyss
	Glenrothes
	Inverkeithing
	Kelty
	Kennoway
	Kincardine
	Kirkcaldy
	Leslie
	Leuchars
	Leven
	Lochgelly
	Markinch
	Newport-on-Tay
	North Queensferry
	Oakley
	Pittenweem
	Rosyth
	St Andrews
	St Monans
	Tayport
	Thornton
	Windygates
Highland	Alness
	Culloden
	Dingwall
	Fort William
	Invergordon
	Inverness
	Nairn
	Smithton
	Tain
	Thurso
	Westhill
	Wick
Inverclyde	Gourock
	Greenock
	Kilmacolm
	Port Glasgow
North Lanarkshire	Airdrie
	Bargeddie
	Bellshill
	Blackwood
	Calderbank
	Carfin
	Chapelhall
	Chryston
	Cleland
	Coatbridge
	Croy
	Cumbernauld
	Glenmavis
	Gowkthrapple
	Holytown
	Kilsyth
	Moodiesburn
	Motherwell
	Muirhead
	Newarthill
	Newmains
	New Stevenston
	Overtown
	Plains
	Shotts
	Stepps
	Viewpark
	Wishaw
South Lanarkshire	Ashgill
	Blantyre
	Bothwell
	Carluke
	East Kilbride
	Glasgow
	Hamilton
	Kirkmuirhill and Blackwood
	Lanark
	Larkhall
	Lesmahagow
	Stonehouse
	Strathaven
	Uddingston
East Lothian	Cockenzie
	Dunbar
	Haddington
	Musselburgh
	North Berwick
	Prestonpans
	Tranent
Midlothian	Bilston
	Bonnyrigg
	Dalkeith
	Gorebridge
	Loanhead
	Mayfield
	Penicuik
West Lothian	Addiebrownhill
	Armadale
	Bathgate
	Blackburn
	Broxburn
	East Calder
	Fauldhouse
	Linlithgow
	Livingston
	Polbeth
	Stoneyburn
	West Calder
	Whitburn
Moray	Buckie
	Elgin
	Forres
	Keith
	Lossiemouth
Orkney Islands	Kirkwall
Perth and Kinross	Auchterarder
	Blairgowrie
	Crieff
	Kinross
	New Scone
	Perth
East Renfrewshire	Barrhead
	Busby
	Clarkston
	Eaglesham
	Giffnock
	Neilston
	Newton Mearns
Renfrewshire	Bishopton
	Bridge of Weir
	Elderslie
	Erskine
	Houston
	Inchinnan
	Johnstone
	Kilbarchan
	Linwood
	Paisley
	Renfrew
Scottish Borders	Eyemouth
	Galashiels
	Hawick
	Jedburgh
	Kelso
	Peebles
	Selkirk
Shetland Islands	Lerwick
Stirling	Bannockburn
	Bridge of Allan
	Dunblane
	Stirling
Western Isles	Stornoway

Article 4

SCHEDULE 2 REVOCATIONS

Orders revoked	References
The Non-Domestic Rating (Rural Areas and Rateable Value Limits) (Scotland) Order 1997	S.I. 1997/2827; partially revoked by S.S.I. 2004/91.
The Non-Domestic Rating (Rural Areas and Rateable Value Limits) (Scotland) Amendment Order 2000	S.S.I. 2000/57.
The Non-Domestic Rating (Rural Areas and Rateable Value Limits) (Scotland) Amendment Order 2003	S.S.I. 2003/141.
The Non-Domestic Rating (Rural Areas and Rateable Value Limits) (Scotland) Amendment Order 2004	S.S.I. 2004/91.

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) and several amending orders (S.S.I. 2000/57, S.S.I. 2003/141 and S.S.I. 2004/91).

(1)

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).

(2)

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.

(3)

1920 c. 41.

(4)

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.

(5)

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