PART 2Lands and heritages on roll on 1st April 2017

Application of Part 26.

(1)

Subject to paragraphs (2) and (3), this Part applies to relevant lands and heritages—

(a)

which are shown in the roll on 1st April 2017;

(b)

in respect of all or any part of which there was an entry, or were entries, in the roll on 31st March 2017; and

(c)

in respect of which an application for relief is made in accordance with regulation 17.

(2)

This Part does not apply to lands and heritages shown in an entry in the roll on 1st April 2017 if—

(a)

that entry shows a nil rateable value; F1...

(b)

the only lands and heritages shown in that entry which were to any extent shown in the roll on 31st March 2017 then have a nil rateable value F2; or

(c)

the lands and heritages are shown in a split entry or reorganised entry.

(3)

This Part ceases, as from the date of any merged, split or reorganised entry taking effect subsequent to 1st April 2017, to apply to the lands and heritages shown in that entry.

Amount payable as rates7.

Where the notional liability in respect of any lands and heritages to which this Part applies and any day in the relevant year is more than the transitional limit in respect of these lands and heritages and that day (ascertained in accordance with regulation 9 or 11), the amount payable as rates in respect of those lands and heritages and that day is, subject to Part 3, that transitional limit.

Notional liability8.

The notional liability in respect of any lands and heritages to which this Part applies and any day is to be calculated in accordance with the formula—F3

R V   ×   P F366math

where—

RV is the rateable value for those lands and heritages on that day; and

F4PF is the poundage figure of—

  1. (i)

    F50.524 where the lands and heritages have a rateable value exceeding £95,000,

  2. (ii)

    F60.511 where the lands and heritages have a rateable value exceeding £51,000, but not exceeding £95,000, or

  3. (iii)

    F70.498 in any other case.

Transitional limitF89.

(1)

Subject to paragraph (3) and regulation 11, in respect of lands and heritages to which this Part applies and any day—

(a)

where the rateable value for that day exceeds the rateable value on 1st April 2017, the transitional limit is calculated in accordance with the formula—F9F10

(BL × 1.747) + ((CRV - RV) × PF)365

(b)

in any other case, the transitional limit is calculated in accordance with the formula—F9F10

BL × 1.747 × CRV365 × RV

(2)

For the purposes of paragraph (1)—

  • BL is the base liability of the lands and heritages, ascertained in accordance with regulation 10;

  • CRV is the rateable value of the lands and heritages;

  • RV is the rateable value of the lands and heritages on 1st April 2017; and

  • F11PF is the poundage figure of—

    1. (i)

      F120.524 where the lands and heritages have a rateable value exceeding £95,000,

    2. (ii)

      F130.511 where the lands and heritages have a rateable value exceeding £51,000, but not exceeding £95,000, or

    3. (iii)

      F140.498 in any other case.

F15(3)

Where regulation 10 of the Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2019 grants relief, the transitional limit is calculated in accordance with paragraph (5) of that regulation.

Base liability10.

(1)

The base liability in respect of any lands and heritages is—

(a)

in the case of lands and heritages shown in a split or reorganised entry taking effect on 1st April 2017, to be calculated in accordance with the formula—F16

N L   ×   365 1.25math

where—

NL is the notional liability of those lands and heritages on 1st April 2017 calculated in accordance with regulation 8;

(b)

in any other case, the deemed amount (or, in the case of a merged entry taking effect on 1st April 2017, the total deemed amount) in respect of those lands and heritages calculated in accordance with paragraph (2).

(2)

In paragraph (1)(b), the “deemed amount” in respect of any lands and heritages is the amount which would have been payable as rates in respect of those lands and heritages for the year ending 31st March 2017, had that amount been calculated on the basis of the rateable value of those lands and heritages on that date, including any additional amount of rates payable in terms of regulation 4 of the 2016 Regulations, but before applying any reliefs

Changes in rateable value after 1st April F17202211.

(1)

Where, subsequent to 1st April F182022, the rateable value of lands and heritages to which this Part applies is increased with effect from a day in the relevant year (the “effective day”), the transitional limit in respect of those lands and heritages is, as regards days in that year on and after that effective day, to be calculated in accordance with the formula—F19

T L   + ( I R V   −   R V )   ×   P F 365math

where—

TL is the transitional limit in respect of those lands and heritages and the day immediately prior to the effective day;

IRV is the increased rateable value of those lands and heritages;

RV is their rateable value immediately prior to the effective day; and

F20PF is the poundage figure of—

  1. (i)

    F210.524 where the lands and heritages have a rateable value exceeding £95,000,

  2. (ii)

    F220.511 where the lands and heritages have a rateable value exceeding £51,000, but not exceeding £95,000, or

  3. (iii)

    F230.498 in any other case.

(2)

Where the rateable value of lands and heritages to which this Part applies is reduced with effect from a day in the relevant year subsequent to 1st April F242022, as a result of—

(a)

a material change of circumstances (within the meaning of section 37(1) of the 1975 Act M1); or

(b)

the assessor amending or adding an apportionment note under paragraph 2 of schedule 5 of the 1992 Act,

the transitional limit in respect of those lands and heritages is, as regards days in that year on and after that effective day, to be calculated in accordance with the formula—

T L   ×   R R V R Vmath

where—

TL and RV have the same meanings as in paragraph (1); and

RRV is the reduced rateable value of those lands and heritages.

F25(3)

Where regulation 9(3) applies, this regulation does not apply.