Local Government and Rating Act 1997

Section 5.

SCHEDULE 2 S Relief from non-domestic rates for general stores etc. in rural settlements: Scotland

Rural settlement list S

1 (1) Each rating authority must compile and maintain, in accordance with paragraph 2, a list (to be called its rural settlement list). S

(2) A rural settlement list is to have effect for each financial year and must identify for each financial year any settlements mentioned in sub-paragraph (3).

(3) The settlements referred to in sub-paragraph (2) are those which—

(a) are wholly or partly within the authority’s area,

(b) appear to the authority to have had a population of not more than 3,000 on the last 31st December before the beginning of the financial year in question, and

(c) in that financial year are wholly or partly within an area designated by the Secretary of State by order as a rural area for the purposes of this paragraph.

(4) A rural settlement list must identify the boundaries of each settlement (whether by defining the boundaries or referring to boundaries defined in a map or other document), but if a settlement is not wholly within the area of a rating authority the list need not identify the boundaries outside the authority’s area.

(5) An order under sub-paragraph (3)(c) may provide for designating as a rural area any area for the time being identified by any person, in any manner, specified in the order.

(6) Sub-paragraph (1) does not apply to a rating authority in respect of any financial year for which there are no such settlements as are mentioned in sub-paragraph (3) (and, accordingly, if the authority have compiled a rural settlement list, they are to cease to maintain that list).

Preparation and maintenance of lists S

2 (1) The rating authority must, throughout the period of three months preceding the beginning of the first financial year for which a rural settlement list is to have effect, make available for inspection a draft of the list in the form in which the authority propose that it should have effect for that year. S

(2) In each financial year for which a rural settlement list has effect the rating authority must (if it appears to the authority that paragraph 1(1) will apply to the authority in respect of the next financial year) review the list and consider whether or not, for the next financial year, any alterations are required to the list in order to give effect to paragraph 1(2).

(3) If following the review the authority consider that any such alterations are required for that year, they must, throughout the three months preceding the beginning of that year, make available for inspection a draft of the list in the form in which they propose that it should have effect for that year.

(4) A rating authority which has compiled a rural settlement list must make it available for inspection in the form in which the list has effect for each financial year to which it relates.

(5) Where a rating authority are required to make any list or draft available under this paragraph, they must make the list or draft available at any reasonable hour (and free of charge) at their principal office.

Mandatory relief S

3 (1) For any period in a financial year where sub-paragraph (2) applies to lands and heritages, the non-domestic rate leviable in respect of the lands and heritages is to be one half of the non-domestic rate which would have been leviable apart from this paragraph.

(2) This sub-paragraph applies where—

(a) the lands and heritages are within a settlement identified in the rating authority’s rural settlement list for the financial year in which the period falls,

(b) the rateable value of the lands and heritages shown in the valuation roll at the beginning of that financial year is not more than any amount prescribed by the Secretary of State by order, and

(c) during the period concerned—

(i) the whole or part of the lands and heritages is used as a qualifying general store or qualifying post office, or

(ii) any conditions prescribed by the Secretary of State by order are satisfied;

and sub-paragraphs (3) to (5) apply for the purposes of this sub-paragraph.

(3) The whole or part of lands and heritages is used as a qualifying general store for any period in a financial year if—

(a) a trade or business consisting wholly or mainly of the sale by retail of both food for human consumption (excluding confectionery) and general household goods is carried on there, and

(b) such a trade or business is not carried on in any other lands and heritages or part of any lands and heritages, in the settlement concerned.

(4) The whole or part of lands and heritages is used as a qualifying post office for any period in a financial year if—

(a) it is used for the purposes of the Post Office (within the meaning of the M1 Post Office Act 1953), and

(b) neither the whole nor part of other lands and heritages in the settlement concerned is so used.

(5) Where the whole or part of lands and heritages is used as a qualifying general store or qualifying post office for any period in a financial year, it is not to be treated as ceasing to be so used merely because the condition in sub-paragraph (3)(b) or (4)(b) ceases to be satisfied.

Marginal Citations

M1 1953 c. 36.

Discretionary relief S

4 (1) Without prejudice to section 25A of the M2 Local Government (Scotland) Act 1966, a rating authority may reduce or remit any non-domestic rate leviable in respect of lands and heritages for any period in a financial year in which the condition mentioned in sub-paragraph (2) applies to the lands and heritages. S

(2) The condition is—

(a) that the lands and heritages are within a settlement identified in the rating authority’s rural settlement list for the financial year in which the period falls, and

(b) that the rateable value of the lands and heritages shown in the valuation roll at the beginning of that financial year is not more than any amount prescribed by the Secretary of State by order.

(3) Where paragraph 3(2)(c) does not apply, the rating authority must not, by virtue of this paragraph, make a reduction or remission unless they are satisfied that—

(a) the lands and heritages are used for purposes which are of benefit to the local community, and

(b) it would be reasonable for the rating authority to make such a reduction or remission, having regard to the interests of persons liable to pay council tax set by them.

Modifications etc. (not altering text)

C1 Sch. 2 para. 4 excluded (1.4.2000) by S.S.I. 2000/92, art. 20

Marginal Citations

M2 1966 c. 51.

Interpretation S

5 S In this Schedule—

• “financial year” means the twelve months ending with 31st March,

• “non-domestic rate” is to be construed in accordance with section 7B of the M3 Local Government (Scotland) Act 1975,

• “rateable value” is to be construed in accordance with section 6 of the M4 Valuation and Rating (Scotland) Act 1956.

Marginal Citations

M3 1975 c. 30.

M4 1956 c. 60.