# The Non-Domestic Rates (Levying) (Scotland) Regulations 1995, Regulation 11: Base liability


The base liability in respect of any lands and heritages shall, except in the cases specified in regulations 13 to 16 below, be calculated in accordance with the formula—
AFRV×AP where—
AFRV is the appropriate former rateable value of those lands and heritages, ascertained in accordance with regulation 12 below; and
AP is the appropriate poundage for those lands and heritages, being—
(a) in the case of lands and heritages situated in the area of an islands council, the figure specified in column 2 of the Schedule to the Non-Domestic Rates (Scotland) Order 1994 in respect of the islands council in question;
(b) in any other case, the total of the figures specified in that column in respect of the district and regional councils in the areas of which the lands and heritages are situated.

---
Source: https://www.legislation.gov.uk/uksi/1995/548/regulation/11 (the official version)
Page: https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-1995/regulation-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.