# The Non-Domestic Rates (Levying) (Scotland) Regulations 1995, Regulation 8: Notional liability


The notional liability in respect of any lands and heritages and any day shall be calculated in accordance with the formula—
RV×0.432366 where—
RV is the rateable value for those lands and heritages and that day.

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Source: https://www.legislation.gov.uk/uksi/1995/548/regulation/8 (the official version)
Page: https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-1995/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.