# The Non-Domestic Rates (Levying) (Scotland) Regulations 2003, Regulation 9: Changes in rateable value after 1st April 2003


(1) Where, subsequent to 1st April 2003, the rateable value of lands and heritages to which this Part applies is increased with effect from a day in the relevant year (the “effective day”) the ARP shall not be payable but shall, as regards days in that year on and after that effective day, be calculated in accordance with the formula–
ARP+(IRV-RV)×PF366 where–
ARP ARP has the same meaning as in regulation 7 above;
IRV is the increased rateable value of those lands and heritages;
RV is their rateable value immediately prior to the effective day; and
PF is the poundage figure, being–
(a) 0.478 + S, where S is the additional factor of 0.006 and where the increased rateable value of those lands and heritages exceeds £25,000; and
(b) 0.478, in any other case.
(2) Where, subsequent to 1st April 2003, the rateable value of lands and heritages to which this Part applies is reduced with effect from a day in the relevant year, as a result of–
(a) a material change of circumstances (within the meaning of section 37(1) of the 1975 Act); or
(b) the assessor amending or adding an apportionment note under paragraph 2 of Schedule 5 to the 1992 Act,
the ARP shall not be payable but shall, as regards days in that year on and after that effective day, be calculated in accordance with the formula–
ARP×RRVRV where–
ARP and RV have the same meanings as in paragraph (1) above; and
RRV is the reduced rateable value of those lands and heritages.

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Source: https://www.legislation.gov.uk/ssi/2003/160/regulation/9 (the official version)
Page: https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-2003/regulation-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.