The Non-Domestic Rates (Levying) (Scotland) Regulations 1997

PART III FORMULA VALUED LANDS AND HERITAGES

Application of Part III

13.  This Part applies to lands and heritages which on 1st April 1997 are within the class of lands and heritages prescribed by article 3 of the British Railways Board (Rateable Values) (Scotland) Order 1995(1) and are situated within—

(a) the area of the Glasgow City Council; or

(b) the area of the Stirling Council.

Amount payable as rates

14.  Where the notional liability in respect of any lands and heritages to which this Part applies and a day in the relevant year is—

(a) more than their upper transitional limit for that day (ascertained in accordance with regulation 16 below), the amount payable as rates in respect of those lands and heritages and that day shall, subject to Part VI below, be that upper transitional limit;

(b) less than their lower transitional limit for that day (ascertained in accordance with regulation 17 below), the amount so payable shall, subject to that Part, be that lower transitional limit.

Notional liability

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

Upper transitional limit

16.—(1) Where the rateable value of any lands and heritages to which this Part applies is on any day in the relevant year greater than their notional rateable value (as specified in paragraph (3) below), the upper transitional limit in respect of those lands and heritages and that day shall be calculated in accordance with the formula—

(2) Except in a case provided for in paragraph (1) above, the upper transitional limit in respect of any lands and heritages to which this Part applies and any day shall be calculated in accordance with the formula—

(3) In paragraphs (1) and (2) above—

• BL is the base liability of the lands and heritages in question, being–

  (a)

  £92,552, in respect of the lands and heritages referred to in regulation 13(a) above; and

  (b)

  £2,821, in respect of the lands and heritages referred to in regulation 13(b) above;

• AUF has the same meaning as in regulation 9(1) above;

• RV is the rateable value of those lands and heritages on the day in question; and

• NRV is the notional rateable value of those lands and heritages, being—

  (a)

  £172,586, in respect of the lands and heritages referred to in regulation 13(a) above; and

  (b)

  £6,264, in respect of the lands and heritages referred to in regulation 13(b) above.

Lower transitional limit

17.—(1) Where the rateable value of any lands and heritages to which this Part applies is on any day in the relevant year greater than their notional rateable value (as specified in regulation 16(3) above), the lower transitional limit in respect of those lands and heritages and that day shall be calculated in accordance with the formula—

(2) Except in a case provided for in paragraph (1) above, the lower transitional limit in respect of any lands and heritages to which this Part applies and any day shall be calculated in accordance with the formula—

(3) In paragraphs (1) and (2) above—

• BL, RV and NRV have the same meanings as in regulation 16(3) above; and

• ALF has the same meaning as in regulation 10(1) above.

(1)

S.I. 1995/930.