(This note is not part of the Order)

Paragraph 3A of Schedule 2 to the Local Government and Rating Act 1997 provides for mandatory rate relief on certain former agricultural premises. Article 2 of this Order provides that £7,000 is the maximum rateable value of lands and heritages that can be eligible for such relief.

Article 3 of this Order revokes the Non-Domestic Rating (Former Agricultural Premises) (Scotland) Order 2003, which previously prescribed the amount to be £6,000.