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The Non-Domestic Rates (Levying) (Scotland) Regulations 1993

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Notional rateable value

4.—(1) Subject to the following provisions of these Regulations, there shall be determined a notional rateable value for a prescribed financial year for any lands and heritages to which this regulation applies in any case falling within paragraph (2).

(2) In any case where the rateable value of any lands and heritages appearing in the valuation roll on 1st April 1990 is equal to or greater than the upper limit for those lands and heritages for a prescribed financial year, the notional rateable value for that financial year of those lands and heritages shall be that upper limit.

(3) The upper limit for any lands and heritages for the prescribed financial year 1993-94 shall be determined by multiplying the rateable value of those lands and heritages appearing in the valuation roll on 31st March 1990 by—

(a)2.788 in the case where the rateable value of those lands and heritages appearing in the valuation roll on 1st April 1990 is £10,000 or more; or

(b)2.351 in the case where the rateable value of those lands and heritages appearing in the valuation roll on 1st April 1990 is under £10,000.

(4) The upper limit for any lands and heritages for the prescribed financial year 1994-95 shall be determined by multiplying the rateable value of those lands and heritages appearing in the valuation roll on 31st March 1990 by—

(a)3.346 in the case where the rateable value of those lands and heritages appearing in the valuation roll on 1st April 1990 is £10,000 or more; or

(b)2.703 in the case where the rateable value of those lands and heritages appearing in the valuation roll on 1st April 1990 is under £10,000.

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