# The Non-Domestic Rates (Levying) (Scotland) Regulations 2000, 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×APF365 where–
RV is the rateable value for those lands and heritages on that day; and
APF is the appropriate poundage figure, being–
(a) 0.448, where those lands and heritages have a rateable value of £10,000 or less on 1st April 2000; and
(b) 0.458, in any other case.

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Source: https://www.legislation.gov.uk/ssi/2000/92/regulation/8 (the official version)
Page: https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-2000/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.