{
  "url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-2004/regulation-4",
  "json_url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-2004/regulation-4.json",
  "legislation": "ssi/2004/92",
  "legislation_title": "The Non-Domestic Rates (Levying) (Scotland) Regulations 2004",
  "legislation_url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-2004",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amount payable as rates – lands and heritages with rateable value of more than £25,000",
  "text": "(1) This regulation applies to lands and heritages on any day in the relevant year when they have a rateable value exceeding £25,000.\n(2) The amount payable as rates in respect of lands and heritages and a day on which this regulation applies to them shall be calculated in accordance with the formula–\nARP=RV(PR+S)365 where-\nARP is the amount of rates payable;\nRV is the rateable value of the lands and heritages on that day;\nPR is the poundage rate of 0.488; and\nS is the additional factor of 0.003.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2004/92/regulation/4",
    "retrieved_at": "2026-10-28T22:32:40.176285+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."
}