# The Non-Domestic Rates (Levying) (Scotland) Regulations 1996, Regulation 10: Lower transitional limit


(1) The lower transitional limit in respect of any lands and heritages to which this Part applies and any day shall, subject to regulation 12 below, be calculated in accordance with the formula—
BL×ALF365 where—
BL has the same meaning as in regulation 9(1) above; and
ALF is the appropriate lower figure in respect of those lands and heritages, ascertained in accordance with paragraph (2) below.
(2) The appropriate lower figure in respect of lands and heritages is—
(a) 0.987, where the lands and heritages have a rateable value of £10,000 or more on 1st April 1996; and
(b) 0.935, in any other case.

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Source: https://www.legislation.gov.uk/uksi/1996/103/regulation/10 (the official version)
Page: https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-1996/regulation-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.