The Non-Domestic Rating (Rural Areas and Rateable Value Limits) (Scotland) Amendment Order 2008

Explanatory Note

(This note is not part of the Order)

This Order amends the Non Domestic Rating (Rural Areas and Rateable Value Limits) (Scotland) Order 2005 (“the 2005 Order”) to add or remove certain localities from column 2 of Schedule 1 to that Order. The localities which have been added are:

• “Kintore” in the local authority area of Aberdeenshire;

• “Drongan” in the local authority area of East Ayrshire;

• “High Valleyfield” in the local authority area of Fife;

• “Leuchars” in the local authority area of Fife;

• “Callander” in the local authority area of Stirling;

• “West Calder” in the local authority area of West Lothian.

The locality which has been removed is:

• “New Cumnock” in the local authority area of East Ayrshire.

These adjustments have been made because the populations of these localities have either fallen below or risen above 3,000 and, as a result, they are now considered as located within or outwith the local authority areas designated as rural areas for the purpose of paragraph 1 of Schedule 2 to the Local Government and Rating Act 1997 by article 2 of the 2005 Order. The designated areas are those local authority areas specified in column 1 of Schedule 1 to this Order, but excluding all those localities listed in column 2 of the Schedule. Discretionary relief is available for property used for purposes beneficial to the local community in those settlements of less than 3,000 people in such designated rural areas.

The Order also revokes the Non Domestic Rating (Rural Areas and Rateable Value Limits) (Scotland) Amendment Order 2007.

The opportunity has also been taken to list the localities alphabetically for each local authority area.

A Regulatory Impact Assessment has not been produced for this instrument as it has no cost on business.