{
  "url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-1997",
  "json_url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-1997.json",
  "id": "uksi/1997/452",
  "title": "The Non-Domestic Rates (Levying) (Scotland) Regulations 1997",
  "short_title": "Non-Domestic Rates (Levying) 1997",
  "long_title": "These Regulations make provision as to the amount payable in certain circumstances as non-domestic rates in respect of property in Scotland. They apply only to financial year 1997-98 (“the relevant year”).",
  "citation": "S.I. 1997/452",
  "type": "uksi",
  "year": "1997",
  "number": "452",
  "version": "current",
  "date": "1997-02-19",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 1,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-1997/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/I",
      "kind": "part",
      "number": "I",
      "heading": "INTRODUCTORY",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-1997/regulation-1",
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Interpretation—general",
      "url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-1997/regulation-2",
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Interpretation—mergers",
      "url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-1997/regulation-3",
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Interpretation—splits",
      "url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-1997/regulation-4",
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Interpretation—reorganisations",
      "url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-1997/regulation-5",
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "part/II",
      "kind": "part",
      "number": "II",
      "heading": "LANDS AND HERITAGES SUBJECT TO 1996 REGULATIONS",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Application of Part II",
      "url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-1997/regulation-6",
      "extent": null,
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Amount payable as rates",
      "url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-1997/regulation-7",
      "extent": null,
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Notional liability",
      "url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-1997/regulation-8",
      "extent": null,
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Upper transitional limit",
      "url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-1997/regulation-9",
      "extent": null,
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "Lower transitional limit",
      "url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-1997/regulation-10",
      "extent": null,
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "regulation/11",
      "kind": "regulation",
      "number": "11",
      "heading": "Base liability",
      "url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-1997/regulation-11",
      "extent": null,
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "regulation/12",
      "kind": "regulation",
      "number": "12",
      "heading": "Changes in rateable value after 31st March 1997",
      "url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-1997/regulation-12",
      "extent": null,
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "part/III",
      "kind": "part",
      "number": "III",
      "heading": "FORMULA VALUED LANDS AND HERITAGES",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/13",
      "kind": "regulation",
      "number": "13",
      "heading": "Application of Part III",
      "url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-1997/regulation-13",
      "extent": null,
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "regulation/14",
      "kind": "regulation",
      "number": "14",
      "heading": "Amount payable as rates",
      "url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-1997/regulation-14",
      "extent": null,
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "regulation/15",
      "kind": "regulation",
      "number": "15",
      "heading": "Notional liability",
      "url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-1997/regulation-15",
      "extent": null,
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "regulation/16",
      "kind": "regulation",
      "number": "16",
      "heading": "Upper transitional limit",
      "url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-1997/regulation-16",
      "extent": null,
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "regulation/17",
      "kind": "regulation",
      "number": "17",
      "heading": "Lower transitional limit",
      "url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-1997/regulation-17",
      "extent": null,
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "part/IV",
      "kind": "part",
      "number": "IV",
      "heading": "MERGERS, SPLITS AND REORGANISATIONS AFTER 31ST MARCH 1997",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/18",
      "kind": "regulation",
      "number": "18",
      "heading": "Application of Part IV",
      "url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-1997/regulation-18",
      "extent": null,
      "status": null,
      "parent": "part/IV"
    },
    {
      "path": "regulation/19",
      "kind": "regulation",
      "number": "19",
      "heading": "Mergers and reorganisations—amount payable as rates",
      "url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-1997/regulation-19",
      "extent": null,
      "status": null,
      "parent": "part/IV"
    },
    {
      "path": "regulation/20",
      "kind": "regulation",
      "number": "20",
      "heading": "Splits—amount payable as rates",
      "url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-1997/regulation-20",
      "extent": null,
      "status": null,
      "parent": "part/IV"
    },
    {
      "path": "regulation/21",
      "kind": "regulation",
      "number": "21",
      "heading": "Changes in rateable value",
      "url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-1997/regulation-21",
      "extent": null,
      "status": null,
      "parent": "part/IV"
    },
    {
      "path": "part/V",
      "kind": "part",
      "number": "V",
      "heading": "LANDS AND HERITAGES WITH RATEABLE VALUE LESS THAN £10,000",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/22",
      "kind": "regulation",
      "number": "22",
      "heading": "Amount payable as rates",
      "url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-1997/regulation-22",
      "extent": null,
      "status": null,
      "parent": "part/V"
    },
    {
      "path": "part/VI",
      "kind": "part",
      "number": "VI",
      "heading": "REDUCTIONS, REMISSIONS AND EXEMPTIONS",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/23",
      "kind": "regulation",
      "number": "23",
      "heading": "Charitable and other reductions",
      "url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-1997/regulation-23",
      "extent": null,
      "status": null,
      "parent": "part/VI"
    },
    {
      "path": "regulation/24",
      "kind": "regulation",
      "number": "24",
      "heading": "Partially unoccupied lands and heritages",
      "url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-1997/regulation-24",
      "extent": null,
      "status": null,
      "parent": "part/VI"
    },
    {
      "path": "regulation/25",
      "kind": "regulation",
      "number": "25",
      "heading": "Exemptions and discretionary reductions and remissions",
      "url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-1997/regulation-25",
      "extent": null,
      "status": null,
      "parent": "part/VI"
    },
    {
      "path": "part/VII",
      "kind": "part",
      "number": "VII",
      "heading": "REVOCATION",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/26",
      "kind": "regulation",
      "number": "26",
      "heading": "Revocation",
      "url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-1997/regulation-26",
      "extent": null,
      "status": null,
      "parent": "part/VII"
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-1997/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-1997/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affected_provisions": "Instrument",
      "affecting": "uksi/1998/519",
      "affecting_title": "The Non-Domestic Rates (Levying) (Scotland) Regulations 1998",
      "affecting_provisions": "reg.21"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1994/39",
      "title": "Local Government etc. (Scotland) Act 1994",
      "url": "https://openlegislation.uk/local-government-etc-scotland-act-1994",
      "provisions": []
    }
  ],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-1997/changes.json",
  "changes_made_by": 2,
  "changes_made_by_url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-1997/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-1997/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/452",
    "retrieved_at": "2026-10-29T12:24:44.611350+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."
}