{
  "url": "https://openlegislation.uk/mines-and-quarries-rateable-values-scotland-order-1993/article-4",
  "json_url": "https://openlegislation.uk/mines-and-quarries-rateable-values-scotland-order-1993/article-4.json",
  "legislation": "uksi/1993/885",
  "legislation_title": "The Mines and Quarries (Rateable Values) (Scotland) Order 1993",
  "legislation_url": "https://openlegislation.uk/mines-and-quarries-rateable-values-scotland-order-1993",
  "path": "article/4",
  "kind": "article",
  "number": "4",
  "heading": "Rateable value",
  "text": "For the purposes of section 6(1) of the 1975 Act and in respect of the financial year 1993-94, 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–\n(A×41.25100)+(B×82.5100) where–\nA is that part (if any) of the net annual value of the lands and heritages attributable to those parts of the lands and heritages (other than buildings, plant and machinery, roads, shafts or adits and other works) occupied for the purpose of winning and working, grading, washing, grinding and crushing of minerals; and\nB is the total net annual value of the lands and heritages, less A.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/885/article/4",
    "retrieved_at": "2026-10-29T13:59:33.436476+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}