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The Non-Domestic Rates (Levying) (Scotland) Regulations 2002
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PART IVLANDS AND HERITAGES WITH RATEABLE VALUE OF £10,000 OR LESS
Amount payable as rates
15.—(1) This regulation applies to lands and heritages on a day in the relevant year when–
(a)they have a rateable value of £10,000 or less; and
(b)they are not lands and heritages–
(i)to which Part II or III above applies; or
(ii)which have their rateable value prescribed in an order made under section 6 of the 1975 Act.
(2) The amount payable as rates in respect of lands and heritages and a day on which this regulation applies to them shall, subject to Part V below, be calculated in accordance with the formula–
where–
RV is the rateable value of those lands and heritages on that day.
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