# The Non-Domestic Rates (Levying) (Scotland) Regulations 2007, Regulation 16: Charitable and other reductions


(1) This regulation has effect for determining the amount payable as rates in respect of lands and heritages for a day in the relevant year where–
(a) that amount falls to be reduced by virtue of one or more of the following enactments:–
(i) section 4(2) of the 1962 Act;
(ii) section 24(3) of the 1966 Act;
(iii) the 1978 Act;
(iv) paragraphs 3 and 3A of Schedule 2 to the 1997 Act;
(b) regulation 7 or Part III or, as the case may be, Part V has effect as regards those lands and heritages for that day; and
(c) regulation 17 does not have effect.
(2) Where this regulation has effect, the amount payable shall be determined by applying the enactments referred to in paragraph (1)(a) to the amount determined under regulation 7 or Part III, as the case may be, in the same manner as those enactments are applied to the full amount payable as rates in respect of lands and heritages for a day in the relevant year in the case where neither regulation 7 nor Part III has effect.
(3) For the purpose of paragraph (2), the amount determined under regulation 7 shall include any such additional amounts payable as rates under Part V.

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Source: https://www.legislation.gov.uk/ssi/2007/216/regulation/16 (the official version)
Page: https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-2007/regulation-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.