Regulation 11 Base liability

(1)

The base liability in respect of any lands and heritages shall–

(a)

in the case of lands and heritages shown in a split or reorganised entry taking effect on 1st April 2005, be calculated in accordance with the formula–

\frac{NL \times 365}{1.2}

where–

NL is the notional liability of those lands and heritages on 1st April 2005 calculated in accordance with regulation 8;

(b)

in any other case, be the deemed amount (or, in the case of a merged entry taking effect on 1st April 2005, the total deemed amount) in respect of those lands and heritages calculated in accordance with paragraph (2) below.

(2)

In paragraph (1)(b) above, the “deemed amount” in respect of any lands and heritages is the amount which would have been payable as rates in respect of those lands and heritages for the year ending 31st March 2005, had that amount been calculated on the basis of the rateable value of those lands and heritages on that date, before applying any reliefs allowed in terms of these Regulations or the additional factor specified in regulation 18(2) below.