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Statutory Instruments of the Scottish Parliament
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The Non-Domestic Rating (Former Agricultural Premises) (Scotland) Order 2005 No. 104
URL: http://www.bailii.org/scot/legis/num_reg/2005/20050104.html
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SCOTTISH STATUTORY INSTRUMENTS
2005 No. 104
RATING AND VALUATION
The Non-Domestic Rating (Former Agricultural Premises) (Scotland) Order 2005
|
Made |
1st March 2005 | |
|
Laid before the Scottish Parliament |
3rd March 2005 | |
|
Coming into force |
1st April 2005 | |
The Scottish Ministers, in exercise of the powers conferred by paragraph 3A(2)(a) of Schedule 2 to the Local Government and Rating Act 1997[
1] and of all other powers enabling them in that behalf, hereby make the following Order:
Citation and commencement
1.
This Order may be cited as the Non-Domestic Rating (Former Agricultural Premises) (Scotland) Order 2005 and shall come into force on 1st April 2005.
Prescribed amount
2.
For the purposes of paragraph 3A(2)(a) of Schedule 2 to the Local Government and Rating Act 1997 (mandatory relief), the amount prescribed is £7,000.
Revocation
3.
The Non-Domestic Rating (Former Agricultural Premises) (Scotland) Order 2003[
2] is hereby revoked.
TOM McCABE
A member of the Scottish Executive
St Andrew's House, Edinburgh
1st March 2005
EXPLANATORY NOTE
(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.
Notes:
[1]
1997 c.29; paragraph 3A of Schedule 2 was inserted by the Local Government in Scotland Act 2003 (asp 1), section 28(3).back
[2]
S.S.I. 2003/142.back
ISBN
0 11 069460 0
| © Crown copyright 2005 |
Prepared
10 March 2005
|