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The Non-Domestic Rates (Levying) (Scotland) Regulations 2004
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- Scottish Statutory Instruments
- 2004 No. 92
- Regulation 4
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Amount payable as rates – lands and heritages with rateable value of more than £25,000
4.—(1) This regulation applies to lands and heritages on any day in the relevant year when they have a rateable value exceeding £25,000.
(2) The amount payable as rates in respect of lands and heritages and a day on which this regulation applies to them shall be calculated in accordance with the formula–
where-
ARP is the amount of rates payable;
RV is the rateable value of the lands and heritages on that day;
PR is the poundage rate of 0.488; and
S is the additional factor of 0.003.
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