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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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