1953 c. 36.

http://www.legislation.gov.uk/ukpga/1997/29/schedule/2/paragraph/3/1997-11-19Local Government and Rating Act 1997An Act to make further provision about non-domestic rating; to make further provision about parishes and parish councils; to confer additional powers on parish councils and community councils; and for connected purposes.1997-03-19texttext/xmlenStatute Law Database2024-05-301997-11-19 SCHEDULESSCHEDULE 2 Relief from non-domestic rates for general stores etc. in rural settlements: Scotland Mandatory relief31

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 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.

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Relief from non-domestic rates for general stores
<abbr title="et cetera" xml:lang="la">etc.</abbr>
in rural settlements: Scotland
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<p>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.</p>
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