{
  "url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-1997/regulation-22",
  "json_url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-1997/regulation-22.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/22",
  "kind": "regulation",
  "number": "22",
  "heading": "Amount payable as rates",
  "text": "(1) This regulation applies to lands and heritages on a day in the relevant year when—\n(a) they have a rateable value of less than £10,000; and\n(b) they are not lands and heritages—\n(i) to which Part II or IV above applies; or\n(ii) which have their rateable value prescribed in an order made under section 6 of the 1975 Act.\n(2) The amount payable as rates in respect of lands and heritages and a day on which this regulation applies to them shall, subject to Part VI below, be calculated in accordance with the formula—\nRV×0.449365 where—\nRV is the rateable value of those lands and heritages on that day.",
  "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/22",
    "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."
}