The Non-Domestic Rates (Levying) (Scotland) Order 2005

Charitable and other reductions

19.—(1) This regulation has effect for determining the amount payable as rates in respect of lands and heritages and a day in the relevant year where–

(a) that amount falls to be reduced by virtue of one or more of the following enactments:–

(i) section 4(2) of the 1962 Act;

(ii) section 24(3) of the 1966 Act;

(iii) the 1978 Act;

(iv) paragraphs 3 and 3A of Schedule 2 to the 1997 Act;

(b) regulation 7 or Part III or, as the case may be, Part V above has effect as regards those lands and heritages and that day; and

(c) regulation 20 below does not have effect.

(2) Where this regulation has effect, the amount payable shall be determined by applying the enactments referred to in paragraph (1)(a) above to the amount determined under regulation 7 or Part III above, as the case may be, in the same manner as those enactments are applied to the full amount payable as rates in respect of lands and heritages and a day in the case where neither regulation 7 nor Part III above has effect.

(3) For the purposes of paragraph (2) above the amount determined under regulation 7 shall include any such additional amounts payable as rates under Part V.