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The Non-Domestic Rates (Levying) (Scotland) Regulations 2012
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- Scottish Statutory Instruments
- 2012 No. 28
- Regulation 4
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Amount payable as rates – lands and heritages with rateable value of more than £35,000
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4.—(1) This regulation applies to lands and heritages on any day in the relevant year when they have a rateable value exceeding £35,000.
(2) The additional amount payable as rates under these Regulations in respect of lands and heritages for a day in the relevant year on which this regulation applies to them shall be calculated in accordance with the formula—
where—
AARP is the additional amount of rates payable;
RV is the rateable value of the lands and heritages on that day;
S is the additional factor of 0.008; and
D is the number of days in the relevant year.
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