# The Non-Domestic Rates (Levying) (Scotland) Regulations 2012, Regulation 3: Amount payable as rates – lands and heritages with rateable value of £18,000 or less


(1) This regulation grants relief to a person who is liable to pay rates in respect of lands and heritages on a day in the relevant year where they have—
(a) a rateable value of £18,000 or less; and
(b) a cumulative rateable value not exceeding £25,000.
(2) Subject to paragraph (3), where the cumulative rateable value of lands and heritages 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 specified in the corresponding entry in column 2 (percentage of rate relief).
Cumulative rateable value range
Percentage of rate relief
£10,000 or less
100%
More than £10,000 but not exceeding £12,000
50%
More than £12,000 but not exceeding £18,000
25%
More than £18,000 but not exceeding £25,000
25% on each individual property with a rateable value of £18,000 or less
(3) The amount of rate relief calculated under paragraph (2) shall be reduced by the amount of any—
(a) reduction by virtue of one or more of the following enactments—
(i) section 4(2) of the 1962 Act;
(ii) section 4(5)(c) of the 1962 Act;
(iii) section 24(3) of the 1966 Act;
(iv) section 24A of the 1966 Act;
(v) the Rating (Disabled Persons) Act 1978;
(vi) paragraph 3 of Schedule 2 to the 1997 Act; or
(b) determination in accordance with sections 6(1) and 7B(2) of the Valuation and Rating (Scotland) Act 1956,
but only to the extent that the amount of such rate relief is reduced to nil.

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Source: https://www.legislation.gov.uk/ssi/2012/28/regulation/3 (the official version)
Page: https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-2012/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.