{
  "url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-1997/regulation-16",
  "json_url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-1997/regulation-16.json",
  "legislation": "uksi/1997/452",
  "legislation_title": "The Non-Domestic Rates (Levying) (Scotland) Regulations 1997",
  "legislation_url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-1997",
  "path": "regulation/16",
  "kind": "regulation",
  "number": "16",
  "heading": "Upper transitional limit",
  "text": "(1) Where the rateable value of any lands and heritages to which this Part applies is on any day in the relevant year greater than their notional rateable value (as specified in paragraph (3) below), the upper transitional limit in respect of those lands and heritages and that day shall be calculated in accordance with the formula—\nBL×AUF365+(RV-NRV)×0.458365\n(2) Except in a case provided for in paragraph (1) above, the upper transitional limit in respect of any lands and heritages to which this Part applies and any day shall be calculated in accordance with the formula—\nBL×AUF365×RVNRV\n(3) In paragraphs (1) and (2) above—\nBL is the base liability of the lands and heritages in question, being–\n(a) £92,552, in respect of the lands and heritages referred to in regulation 13(a) above; and\n(b) £2,821, in respect of the lands and heritages referred to in regulation 13(b) above;\nAUF has the same meaning as in regulation 9(1) above;\nRV is the rateable value of those lands and heritages on the day in question; and\nNRV is the notional rateable value of those lands and heritages, being—\n(a) £172,586, in respect of the lands and heritages referred to in regulation 13(a) above; and\n(b) £6,264, in respect of the lands and heritages referred to in regulation 13(b) above.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/452/regulation/16",
    "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."
}