SCHEDULES

F1F1SCHEDULE 9ARELIEF FROM RATES FOR GENERAL STORES ETC. IN RURAL SETTLEMENTS

Annotations:
Amendments (Textual)

Mandatory relief

3

1

For any period in a financial year where sub-paragraph (2) applies to a hereditament, the rates leviable in respect of the hereditament are to be 50 per cent. of the rates which would have been leviable apart from this paragraph.

2

This sub-paragraph applies where—

a

the hereditament is within a settlement identified in the Department's rural settlement list for the financial year in which the period falls,

b

the net annual value of the hereditament shown in the F3NAV list at the beginning of that financial year is not more than any amount specified by the Department F4. . . by order subject to negative resolution, and

c

during the period concerned—

i

the whole or part of the hereditament is used as a qualifying general store or qualifying post office, or

ii

any conditions specified by the Department F5. . . by order subject to affirmative resolution are satisfied;

and sub-paragraphs (3) to (5) apply for the purposes of this sub-paragraph.

3

The whole or part of a hereditament is used as a qualifying general store for any period in a financial year if—

a

a trade or business consisting wholly or mainly of the sale by retail of both food for human consumption (excluding confectionery) and general household goods is carried on there, and

b

such a trade or business is not carried on in any other hereditament or part of a hereditament, in the settlement concerned.

4

The whole or part of a hereditament is used as a qualifying post office for any period in a financial year if—

a

it is used for the purposes ofF2 a universal service provider (within the meaning of the Postal Services Act 2000) and in connection with the provision of a universal postal service (within the meaning of that Act), and

b

no other hereditament, or part of a hereditament in the settlement concerned is so used.

5

Where a hereditament or part is used as a qualifying general store or qualifying post office for any period in a financial year, it is not to be treated as ceasing to be so used merely because the condition in sub-paragraph (3)(b) or (4)(b) ceases to be satisfied.