Amendment of rateable value limits2

For article 3(1) of the Non Domestic Rating (Rural Areas and Rateable Value Limits) (Scotland) Order 19972, there shall be substituted–

1

The amount prescribed for the purposes of paragraph 3(2)(b) of Schedule 2 to the Act3 (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 store4 or qualifying post office, £6,000; 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 Schedule5, £9,000.