The Non-Domestic Rates (Levying) (Scotland) Regulations 2007

PART III MERGERS, SPLITS AND REORGANISATIONS AFTER 31ST MARCH 2007

Application of Part III

10.—(1) Subject to paragraph (2), where, subsequent to 31st March 2007, lands and heritages are shown in a merged, split or reorganised entry with effect from a day in the relevant year (the “effective day”), this Part shall apply to those lands and heritages as from that effective day.

(2) This Part shall not apply to lands and heritages shown–

(a) in a merged or reorganised entry, if that entry does not show (in whole or in part) any lands and heritages in respect of which–

(i) regulation 7; or

(ii) this Part,

applied for the day immediately prior to the effective day of that entry;

(b) in a split entry, if neither regulation 7 nor this Part applied in respect of the lands and heritages shown in the relevant old entry, for the day immediately before the effective day of the split entry.

Mergers and reorganisations – amount payable as rates

11.—(1) Subject to regulation 13 and Parts IV to VI, where lands and heritages to which this Part applies are shown in a merged or reorganised entry, the amount payable as rates in respect of those lands and heritages for a day in the relevant year shall be calculated in accordance with the formula–

where–

• TAL is the total of the applicable liabilities in respect of each relevant old entry, ascertained in accordance with paragraph (2);

• RV is the rateable value shown in the merged or reorganised entry; and

• TORV is the total old rateable value, being the total of the rateable values shown in the relevant old entries.

(2) For the purpose of paragraph (1), the applicable liability in respect of an old entry is–

(a) where regulation 7 applies in respect of the lands and heritages shown in that entry for the day immediately before the effective day of the merged or reorganised entry, the amount determined thereunder (before application of Parts IV to VI);

(b) where this Part applies in respect of those lands and heritages for that day, the amount determined under this Part (before application of Parts IV to VI); and

(c) in any other case, the amount calculated in accordance with the formula–

where–

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

• PF has the same meaning as in regulation 9(1).

Splits – amount payable as rates

12.  Subject to regulation 13 and Parts IV to VI, 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, for a day in the relevant year, shall be calculated in accordance with the formula–

where–

• AD, for the purposes of this regulation, is the amount determined under regulation 7, or as the case may be, this Part, (before application of Parts IV to VI) in respect of the lands and heritages shown in the relevant old entry for the day immediately before the effective day of the split entry;

• 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.

Changes in rateable value

13.—(1) Where the rateable value of lands and heritages to which this Part applies is increased with effect from a day in the relevant year subsequent to 31st March 2007, the amount payable as rates in respect of those lands and heritages for any day in the relevant year (“the effective day”) on or after that effective day shall, subject to Parts IV to VI, be calculated in accordance with the formula–

where–

• AD, for the purposes of this regulation, is the amount determined under whichever of regulations 11(1) or 12 applies (before application of Parts IV to VI) in respect of those lands and heritages for 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

• PF has the same meaning as in regulation 9(1).

(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, the amount payable as rates in respect of those lands and heritages for any day in the relevant year on or after that effective day shall, subject to Parts IV to VI, be calculated in accordance with the formula–

where–

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

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

(3) Where the rateable value of lands and heritages is changed for a second or subsequent time whilst this Part applies to them, paragraphs (1) and (2) shall have effect with the substitution, in the definition of “AD” in paragraph (1), for “whichever of regulations 11(1) or 12 applies” of “this paragraph or paragraph (2)”.