# The Non-Domestic Rates (Levying) (Scotland) Regulations 1996, Regulation 24: Mergers and reorganisations—amount payable as rates


(1) Where lands and heritages to which this Part applies are shown in a merged or reorganised entry, the amount payable as rates in respect of those lands and heritages and a day in the relevant year shall, subject to regulation 26 and Part V below, be calculated in accordance with the formula—
TAL×RVTORV where—
TAL is the total of the applicable liabilities in respect of each relevant old entry, ascertained in accordance with paragraph (2) below;
RV is the rateable value shown in the merged or reorganised entry; and
TORV is the total old rateable value, being the total of the rateable values shown in the relevant old entries.
(2) For the purposes of paragraph (1) above, the applicable liability in respect of an old entry is—
(a) where the merged or reorganised entry takes effect from 1st April 1996 and paragraph (a) or (b) of regulation 7 above would, but for the merger or reorganisation, have applied in respect of that day and the lands and heritages shown in the old entry in question, the amount determined under the paragraph which would have been so applicable (before application of Part V below);
(b) where paragraph (a) or (b) of regulation 7 above applies in respect of the lands and heritages shown in that entry and the day immediately prior to the effective date of the merged or reorganised entry, the amount determined under the applicable paragraph (before application of Part V below);
(c) where this Part applies in respect of those lands and heritages and that day, the amount determined under this Part (before application of Part V below); and
(d) in any other case, the amount calculated in accordance with the formula—
RV×0.449365 where—
RVis the rateable value shown in the old entry.

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Source: https://www.legislation.gov.uk/uksi/1996/103/regulation/24 (the official version)
Page: https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-1996/regulation-24
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.