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The Non-Domestic Rates (Levying) (Scotland) Regulations 2007
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- 2007 No. 216
- PART II
- Regulation 9
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Changes in rateable value on or after 1st April 2007
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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.
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