{
  "url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-2003/regulation-8",
  "json_url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-2003/regulation-8.json",
  "legislation": "ssi/2003/160",
  "legislation_title": "The Non-Domestic Rates (Levying) (Scotland) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-2003",
  "path": "regulation/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Notional liability",
  "text": "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–\nRV×APF366 where–\nRV is the rateable value for those lands and heritages on that day; and\nAPF is the appropriate poundage figure, being–\n(a) 0.478 + S, where S is the additional factor of 0.006 and where the rateable value of those lands and heritages exceeds £25,000 on 1st April 2003; and\n(b) 0.478, in any other case.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2003/160/regulation/8",
    "retrieved_at": "2026-10-28T22:37:23.719968+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."
}