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The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2023
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- Scottish Statutory Instruments
- 2023 No. 30
- PART 2
- Regulation 6
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Amount payable as rates – lands and heritages with rateable value exceeding £100,000
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6.—(1) This regulation applies to lands and heritages on any day in the relevant year where they have a rateable value exceeding £100,000.
(2) The relevant year for the purposes of this regulation is the financial year 2023-2024.
(3) Subject to paragraph (5), the ratepayer liable to pay rates in respect of lands and heritages to which this regulation applies must pay, for each day in respect of which this regulation applies, an additional amount calculated in accordance with paragraph (4).
(4) The additional amount is to 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 0.026, and
D is the number of days in the relevant year.
(5) No additional amount is payable under paragraph (3) for a day on which relief under regulation 7 of the 2023 Regulations has effect in respect of the lands and heritages in question.
(6) Paragraph (7) applies for a day on which—
(a)regulation 10 of the 2022 Regulations grants relief in respect of the lands and heritages in question, and
(b)the rateable value of those lands and heritages, minus the reference amount, does not exceed £100,000.
(7) If the rateable value minus the reference amount—
(a)does not exceed £100,000, but exceeds £51,000, the additional amount payable under paragraph (3) is to be calculated using the formula in paragraph (4) but with an additional factor “S” of 0.013 instead of 0.026,
(b)does not exceed £51,000, no additional amount is payable under paragraph (3).
(8) This regulation does not prejudice the operation of any other enactment that provides for relief from non-domestic rates.
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