delete The Valuation (Stud Farms) (Scotland) Order 1989
Sets the rateable value threshold at £2,500 for stud farms in Scotland under the Valuation and Rating (Scotland) Act 1956, determining which breeding/rearing horse facilities are subject to business rates.
Creates artificial distinction between agricultural and commercial horse breeding operations, imposing unnecessary tax burden that reduces supply of breeding facilities and increases costs for equine industry without clear public benefit.