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The Non-Domestic Rates (Levying) (Scotland) Order 2005

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PART VLANDS AND HERITAGES WITH RATEABLE VALUE OF MORE THAN £29,000

Amount payable as rates

18.—(1) This regulation applies to lands and heritages on any day in the relevant year when they have a rateable value exceeding £29,000.

(2) The additional 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–

  • AARP is the additional amount of rates payable;

  • RV is the rateable value of the lands and heritages on that day;

  • S is the additional factor of 0.0045.

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