ACTION 30
"To assist with the adaptation of farm businesses, the
Scottish Executive is considering introducing rates relief
for farm buildings which are used for non-agricultural
purposes. This would apply for the first five years for
buildings with a rateable value of £6,000 or less.
Buildings used for agricultural purposes will continue to
be exempt from rates."
Progress
With effect from 1 April 2003, the Scottish Executive
introduced a new 50% mandatory rate relief scheme for lands
and buildings used for non-agricultural purposes on what
had previously been agricultural lands and buildings.
Further information about this new rate relief can be
accessed by the following links:
- Local Government in Scotland Act 2003, Part 5
Section 28 Rate Relief on Former Agricultural
Premises:-
http://www.hmso.gov.uk/legislation/scotland/acts2003/30001--f.htm
· Explanatory Notes to the Local Government in Scotland
Act 2003, Part 5 Section 28 Rate Relief on Former
Agricultural Premises:-
http://www.scotland-legislation.hmso.gov.uk/legislation/scotland/en2003/2003en01.htm
- The Non-Domestic Rating (Former
Agricultural Premises) (Scotland) Order 2003 which sets
the qualifying rateable value threshold at
£6,000:-
http://www.scotland-legislation.hmso.gov.uk/legislation/scotland/ssi2003/20030142.htm
Action 30 complete.
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