Rates relief package

Extract, Scotish Executive News Release, 11 December 2001

A package of rate relief measures for small businesses and rural communities was announced today.

Minister for Finance and Public Services stressed that the Executive shared a common goal with small businesses across Scotland – securing the best environment in which they can succeed.........

There will also be measures aimed specifically at rural areas.

Responding to a Parliamentary Question from Michael McMahon MSP, Mr Kerr said:

"We will introduce a rates relief scheme for small businesses with effect from April 1, 2003. This scheme has been devised after careful consideration of the responses received to the Consultation Paper we issued earlier this year..........

"We will also introduce additional rate relief measures for rural communities. In particular, a new rate relief scheme for farm diversification projects; an extension to the existing rural (village shops) relief scheme to singly owned pubs, singly-owned garages and shops selling mainly food; extension of agricultural exemption to farm buildings used for machinery rings, contract and share farming enterprises; and exemption of Automatic Telling Machines (ATMs) located in designated rural areas from non-domestic rates. Implementation of these rural rate relief measures will require primary legislation but it is our intention to include provisions in the next Local Government Bill."..........

Ross Finnie, Minister for Environment and Rural Development said:

"Today’s announcement is particularly welcome for rural communities, and will contribute towards improving the quality of life for those living in rural Scotland by enhancing access to services as well as helping farm businesses."..........