2005 No.103
RATING AND VALUATION

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

Made
Laid before the Scottish Parliament
Coming into force
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 19971 and of all other powers enabling them in that behalf, hereby make the following Order:

Citation, commencement and interpretation1.

(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 19203.

Designation of rural areas2.

(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 limits3.

(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 store4 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 Schedule5, £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.

Revocations4.

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

SCHEDULE 1DESIGNATED RURAL AREAS

Article 2

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

SCHEDULE 2REVOCATIONS

Article 4

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.

(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).