The Non Domestic Rating (Rural Areas and Rateable Value Limits) (Scotland) Order 2005
Schedule 2 to the Local Government and Rating Act 1997 (as amended) makes provision for mandatory relief from non-domestic rates for qualifying general stores, post offices and food stores. Provision is also made for discretionary relief for property used for purposes beneficial to the local community, in settlements of less than 3,000 people in areas of Scotland designated as rural areas by the Scottish Ministers (and formerly by the Secretary of State). The Non Domestic Rating (Petrol Filling Stations, Public Houses and Hotels) (Scotland) Order 2003 (S.S.I. 2003/188) prescribes conditions for the purposes of paragraph 3(2)(c)(ii) of the said Schedule 2 which add petrol filling stations, public houses and hotels to the categories of lands and heritages that qualify for mandatory relief.