{
  "url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-1995/regulation-16",
  "json_url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-1995/regulation-16.json",
  "legislation": "uksi/1995/548",
  "legislation_title": "The Non-Domestic Rates (Levying) (Scotland) Regulations 1995",
  "legislation_url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-1995",
  "path": "regulation/16",
  "kind": "regulation",
  "number": "16",
  "heading": "Base liability—canals and telecommunications",
  "text": "(1) This regulation applies to—\n(a) lands and heritages which are the subject of a single entry in the roll on 1st April 1995 by virtue of article 3 of the Non-Domestic Rating (Telecommunications and Canals) (Scotland) Order 1995; and\n(b) lands and heritages which are the subject of a single entry in the roll on that date by virtue of article 2 of that Order and are then occupied by—\n(i) Mercury Communications Limited; or\n(ii) British Telecommunications plc.\n(2) The base liability in respect of lands and heritages to which this regulation applies shall be calculated in accordance with the formula—\nPA+TCBL where—\nPA is the prescribed amount (if any) for those lands and heritages, ascertained in accordance with paragraph (3) below; and\nTCBL is the total conventional base liability for those lands and heritages, ascertained in accordance with paragraphs (4) and (5) below.\n(3) The prescribed amount for any lands and heritages shall be the amount which is specified in Schedule 4 to these Regulations—\n(a) in whichever of columns 2, 3 and 4 bears the heading applicable to the provision in paragraph (1) above within which the lands and heritages fall; and\n(b) opposite the name of the new local government area (as specified in column 1) within which the lands and heritages are situated.\n(4) The total conventional base liability for lands and heritages shown in a single entry in the roll on 1st April 1995 shall be calculated by adding together the appropriate amounts in respect of all entries in the roll on 31st March 1995 relating to lands and heritages which—\n(a) are to any extent included in that single entry; and\n(b) do not have their rateable value for 31st March 1995 prescribed in an order made under section 6 of the 1975 Act.\n(5) For the purposes of paragraph (4) above, the appropriate amount in respect of an entry shall be calculated in accordance with the formula—\nRV×AP where—\nRV is the rateable value shown in that entry or, where a notional rateable value determined under regulation 4 of the Non-Domestic Rates (Levying) (Scotland) Regulations 1993 has effect as regards 31st March 1995 and the lands and heritages shown in that entry, that notional rateable value; and\nAP is the appropriate poundage for the lands and heritages shown in that entry, ascertained in accordance with the definition of “AP” in regulation 11 above.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1995/239."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/548/regulation/16",
    "retrieved_at": "2026-10-29T13:14:52.080784+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."
}