The Non-Domestic Rates (Levying) (Scotland) Regulations 2007

PART II LANDS AND HERITAGES ON ROLL ON 1ST APRIL 2007

Application of Part II

6.—(1) Subject to paragraphs (2) and (3), this Part applies to lands and heritages–

(a) which are shown in the roll on 1st April 2007; and

(b) in respect of all or any part of which there is an entry, or are entries, in the roll on 31st March 2007.

(2) This Part shall not apply to lands and heritages shown in an entry in the roll on 1st April 2007 if–

(a) that entry shows a nil rateable value; or

(b) the only lands and heritages shown in that entry which are to any extent shown in the roll on 31st March 2007 then have a nil rateable value.

(3) This Part shall cease, as from the date of any merged, split or reorganised entry taking effect subsequent to 31st March 2007, to apply to the lands and heritages shown in that entry.

Amount payable as rates

7.  Subject to regulation 9, the amount payable as rates in respect of any lands and heritages to which this Part applies, for any day in the relevant year, shall be calculated in accordance with the formula–

where–

• ARP is the amount of rates payable;

• NL is the notional liability calculated in accordance with regulation 8; and

• BTA is the base transitional adjustment, being the amount payable as rates in respect of those lands and heritages on 31st March 2007, less the notional liability in respect of those lands and heritages on 31st March 2007 calculated in accordance with the formula contained in regulation 8 of the 2006 Regulations.

Notional liability

8.  The notional liability in respect of any lands and heritages to which this Part applies for any day shall be calculated in accordance with the formula–

where–

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

• PF is the poundage figure of 0.441.

Changes in rateable value on or after 1st April 2007

9.—(1) Where, on or after 1st April 2007, the rateable value of lands and heritages to which this Part applies is increased with effect from a day in the relevant year (the “effective day”), the ARP shall not be payable and the amount payable as rates shall, as regards days in that year on and after the effective day, be calculated in accordance with the formula–

where–

• ARP has the same meaning as in regulation 7;

• IRV is the increased rateable value of those lands and heritages;

• RV is their rateable value immediately prior to the effective day; and

• PF is the poundage figure of 0.441.

(2) Where the rateable value of lands and heritages to which this Part applies is reduced with effect from a day in the relevant year on or after 1st April 2007, as a result of–

(a) a material change of circumstances (within the meaning of section 37(1) of the 1975 Act); or

(b) the assessor amending or adding an apportionment note under paragraph 2 of Schedule 5 to the 1992 Act,

the ARP shall not be payable but shall, as regards days in that year on and after that effective day, be calculated in accordance with the formula–

where–

• ARP and RV have the same meanings as in paragraph (1); and

• RRV is the reduced rateable value of those lands and heritages.