http://www.legislation.gov.uk/uksi/1988/114/contents/made

The Revaluation Rate Rebates (Scotland) Order 1987

Business rates

King's Printer of Acts of Parliament

2015-02-04

RATING AND VALUATION

This Order requires rating authorities to grant rebates of rates levied in 1988-89 in respect of those lands and heritages specified in section 1 of the Rating (Revaluation Rebates) (Scotland) Act 1985 (article 3); specifies the amount of and the method of calculation of the rebates (article 4); prescribes the procedure for the granting of rebates (article 5 and Schedule); provides for the adjustment of any rebates as a result of alterations in rateable values or in rates levied (article 6) and makes provision for appeals to the sheriff (article 7). The Order provides for 25 per cent rebate and the maximum rebate is to be £2,500. (For the financial year ending 31st March 1988 50 per cent rebate was paid and the maximum rebate was £5,000 in terms of the Revaluation Rate Rebates (Scotland) Order 1986 (S.I. 1987/345).)