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The Non-Domestic Rates (Levying) (Scotland) Regulations 1999
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- 1999 No. 276 (S. 15)
- PART II
- Regulation 9
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Upper transitional limit
9.—(1) The upper transitional limit in respect of any lands and heritages to which this Part applies and any day shall, subject to regulation 12 below, be calculated in accordance with the formula–
where–
BL is the base liability of those lands and heritages, ascertained in accordance with regulation 11 below; and
AUF is the appropriate upper figure in respect of those lands and heritages, ascertained in accordance with paragraph (2) below.
(2) The appropriate upper figure in respect of lands and heritages is–
(a)1.135, where the lands and heritages have a rateable value of £10,000 or more on 1st April 1999;
(b)1.084, where the lands and heritages are part residential subjects with a rateable value of less than £10,000 on that date; and
(c)1.109, in any other case.
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