Regulation 15 Amount payable as rates
This regulation applies to lands and heritages on a day in the relevant year where they have a rateable value of £10,000 or less and they are not lands and heritages which have their rateable value prescribed in an order made under section 6 of the 1975 Act.
Subject to paragraphs (3) and (4) below, where the cumulative rateable value of lands and heritages to which this Part applies falls within one of the ranges specified in column 1 (cumulative rateable value range) of the table below, the amount of rates payable shall be reduced by the percentage of rate relief specified in the corresponding entry in column 2 (percentage of rate relief).
| Cumulative rateable value range | Percentage of rate relief |
|---|---|
| Less than £3,000 | 50% |
| £3,000 or above but under £4,000 | 40% |
| £4,000 or above but under £5,000 | 30% |
| £5,000 or above but under £6,000 | 20% |
| £6,000 or above but under £7,000 | 10% |
Where the amount of rates payable in respect of any lands and heritages to which this Part applies falls to be reduced by virtue of any of the enactments listed at regulations 17(1)(a) and 18 (1)(a) below or determined in accordance with section 6(1) and 7B(2) of the 1956 Act then the amount of rate relief shall be restricted to 5% in respect of the rates payable as so reduced or, as the case may be, determined.
Where the amount of rates payable in respect of any lands and heritages to which this Part applies falls to be reduced or remitted by virtue of a rating authority exercising any of the powers listed at regulation 19(b) below, and paragraph (3) above does not apply, then the percentage of rate relief as calculated under paragraph (2) above shall be applied to the rates payable as so reduced or, as the case may be, remitted.
Where the cumulative rateable value is £7,000 or above but includes lands and heritages which are valued at £10,000 or under then the amount of rate relief for any such lands and heritages that are valued at £10,000 or under shall be 5%.
Where this regulation has effect, the amount of rates payable shall be determined by applying the rate relief calculated in accordance with this regulation to the amount determined under Part II or Part III above, as the case may be.
For the purposes of this regulation the “cumulative rateable value” is the total rateable value of all lands and heritages occupied by an individual ratepayer in Scotland.