Citation and commencement

1.  These Regulations may be cited as the Non-Domestic Rates (Rural Areas) (Scotland) Regulations 2017 and come into force on 1st April 2017.

Amount payable – certain lands and heritages in a rural area

2.-(1) No amount is to be payable as non-domestic rate in respect of any lands and heritages for a day in a relevant financial year if on that day paragraph 3(2) of schedule 2 of the Local Government and Rating Act 1997(2) applies to the lands and heritages.

(2) A "relevant financial year" is a financial year beginning after 31st March 2017.

EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations make provision for the amount payable as non-domestic rates in respect of lands and heritages in Scotland to which paragraph 3(2) of schedule 2 of the Local Government and Rating Act 1997 ("the 1997 Act") applies. No rates are to be payable for any day on which the lands and heritages fall within that category.

The lands and heritages in question must be in a designated rural settlement and those covered are certain general stores, food stores, post offices, filling stations, pubs and hotels They are at present entitled to 50% relief from rates in terms of the 1997 Act.