# The Football Grounds (Rateable Values) (Scotland) Order 1994, Article 4: Rateable value


For the purposes of section 6(1) of the 1975 Act and in respect of the financial years 1993-94 and 1994-95, the rateable value of any lands and heritages which fall within the prescribed class of lands and heritages shall be ascertained in accordance with the formula—
£1500+(C×D) where—
C is the amount calculated in accordance with the entry in column 2 of the Schedule to this Order which appears opposite the range of amounts in column 1 of that Schedule within which falls the applicable gate receipts for the ground constituting, or forming part of, the lands and heritages in question; and
D is—
(a) where C is no greater than £50,000, 1.75;
(b) where C is greater than £50,000 and no greater than £75,000, 2;
(c) where C is greater than £75,000 and no greater than £100,000, 2.25;
(d) where C is greater than £100,000 and no greater than £125,000, 2.5; and
(e) where C is greater than £125,000, 2.75.

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Source: https://www.legislation.gov.uk/uksi/1994/911/article/4 (the official version)
Page: https://openlegislation.uk/football-grounds-rateable-values-scotland-order-1994/article-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.