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The Non-Domestic Rates (Levying) (Scotland) Regulations 2008

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Amount payable as rates – lands and heritages with rateable value of £15,000 or less

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3.—(1) This regulation applies to lands and heritages on a day in the relevant year where they have a rateable value of £15,000 or less.

(2) Subject to paragraph (3), where the cumulative rateable value of lands and heritages to which this regulation applies falls within one of the ranges specified in column 1 (cumulative rateable value range) of the table below, the amount of rates payable shall be reduced by the percentage of rate relief specified in the corresponding entry in column 2 (percentage of rate relief).

Cumulative rateable value rangePercentage of rate relief
£8,000 or less80%
More than £8,000 but not exceeding £10,00040%
More than £10,000 but not exceeding £15,00020%

(3) The amount of rate relief calculated under paragraph (2) shall be reduced by the amount of any–

(a)reduction by virtue of one or more of the following enactments:–

(i)section 4(2) of the 1962 Act(1);

(ii)section 4(5)(c) of the 1962 Act(2);

(iii)section 24(3) of the 1966 Act(3);

(iv)section 24A of the 1966 Act(4);

(v)the 1978 Act;

(vi)paragraph 3 of Schedule 2 to the 1997 Act(5); or

(b)determination in accordance with sections 6(1) and 7B(2) of the Valuation and Rating (Scotland) Act 1956(6),

but only to the extent that the amount of such rate relief is reduced to nil.

(4) For the purposes of this regulation the “cumulative rateable value” is the total rateable value of all lands and heritages which an individual ratepayer is either–

(i)entitled to occupy, whether they are occupied or not; or

(ii)actually in occupation of, whether entitled to or not,

or both.

(1)

Section 4(2) was amended by the Local Government (Miscellaneous Provisions) (Scotland) Act 1981 (c. 23), section 5(a) and Schedule 4, the Local Government and Planning (Scotland) Act 1982 (c. 43), section 5(1)(a), and the Local Government Finance Act 1988 (c. 41), Schedule 12, paragraph 7.

(2)

Section 4(5) was amended by the Local Government and Planning (Scotland) Act 1982, section 5(1)(b), the Local Government etc. (Scotland) Act 1994 (c. 39), Schedule 13, paragraph 57, and the Local Government and Rating Act 1997, Schedule 3, paragraph 2(a).

(3)

Section 24 was substituted by the Local Government etc. (Scotland) Act 1994 (c. 39), section 154.

(4)

Section 24A was inserted by the Local Government etc. (Scotland) Act 1994 (c. 39), section 155.

(5)

Paragraph 3 was amended by section 29 of the Local Government in Scotland Act 2003, asp 1.

(6)

1956 c. 50; section 7B was inserted by the Local Government and Housing Act 1989 (c. 42), section 145 and Schedule 6, paragraph 4.

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