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The Non-Domestic Rates (Levying) (Scotland) Regulations 2000

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Splits – amount payable as rates

15.  Where lands and heritages to which this Part applies are shown in a split entry, the amount payable as rates in respect of those lands and heritages and a day in the relevant year shall, subject to regulation 16 and Part V below, be calculated in accordance with the formula–


  • AD is the amount determined under paragraph (a) or (b) of regulation 7 above, or as the case may be this Part, (before application of Part V below) in respect of the lands and heritages shown in the relevant old entry and the day immediately prior to the effective date of the split entry;

  • RV is the rateable value shown in the split entry; and

  • ORV is the old rateable value, being the rateable value shown in the relevant old entry.

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