The Scottish Executive has no plans to review the business rate liability specifically for indoor equestrian arenas. All businesses occupying properties with a rateable value of £10,000 or less benefit from a 2p reduction in the poundage this year.
For businesses suffering financial hardship, local authorities can grant up to 100% relief from rates. The Scottish Executive pays 75% of the cost of this relief. For the period 1 April to 31 December 2001 the Scottish Executive is funding 95% of the cost of hardship relief for businesses occupying properties with a rateable value of £12,000 or less affected by the foot-and-mouth disease outbreak in rural local authority areas. In recognition of the exceptionally difficult conditions in the Dumfries and Galloway and Scottish Border Council areas, the rateable value threshold has been raised (with retrospective effect from 1 April) to £50,000.