The Non-Domestic Rates (Levying) (Scotland) Regulations 1996

Splits—amount payable as rates

25.—(1) Where lands and heritages to which this Part applies are shown in a split entry, the amount payable as rates in respect of those lands and heritages and a day in the relevant year shall, subject to regulation 26 and Part V below, be calculated in accordance with the formula—

where—

• AD is the amount ascertained in accordance with paragraph (2) below;

• RV is the rateable value shown in the split entry; and

• ORV is the old rateable value, being the rateable value shown in the relevant old entry.

(2) The amount ascertained in accordance with this paragraph is—

(a) in the case of a split entry taking effect on 1st April 1996, the amount which would have been determined (before application of Part V below) in respect of that day and the lands and heritages shown in the relevant old entry under whichever of paragraph (a) or (b) of regulation 7 above would have been applicable had the split not taken place; and

(b) in any other case, the amount determined under paragraph (a) or (b) of regulation 7 above, or as the case may be this Part, (before application of Part V below) in respect of the lands and heritages shown in the relevant old entry and the day immediately prior to the effective date of the split entry.