# The Non-Domestic Rates (Levying) (Scotland) Regulations 1997, Regulation 22: Amount payable as rates


(1) This regulation applies to lands and heritages on a day in the relevant year when—
(a) they have a rateable value of less than £10,000; and
(b) they are not lands and heritages—
(i) to which Part II or IV above applies; or
(ii) which have their rateable value prescribed in an order made under section 6 of the 1975 Act.
(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—
RV×0.449365 where—
RV is the rateable value of those lands and heritages on that day.

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Source: https://www.legislation.gov.uk/uksi/1997/452/regulation/22 (the official version)
Page: https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-1997/regulation-22
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.