# The Non-Domestic Rates (Levying) (Scotland) Regulations 1999, Regulation 8: Notional liability


The notional liability in respect of any lands and heritages to which this Part applies and any day shall be calculated in accordance with the formula–
RV×APF366 where–
RV is the rateable value for those lands and heritages and that day; and
APF is the appropriate poundage figure, being–
(a) 0.48, where those lands and heritages have a rateable value of less than £10,000 on 1st April 1999; and
(b) 0.489, in any other case.

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Source: https://www.legislation.gov.uk/uksi/1999/276/regulation/8 (the official version)
Page: https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-1999/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.