{
  "url": "https://openlegislation.uk/non-domestic-rates-transitional-relief-scotland-regulations-2017/regulation-11",
  "json_url": "https://openlegislation.uk/non-domestic-rates-transitional-relief-scotland-regulations-2017/regulation-11.json",
  "legislation": "ssi/2017/85",
  "legislation_title": "The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017",
  "legislation_url": "https://openlegislation.uk/non-domestic-rates-transitional-relief-scotland-regulations-2017",
  "path": "regulation/11",
  "kind": "regulation",
  "number": "11",
  "heading": "Changes in rateable value after 1st April 2022",
  "text": "(1) Where, subsequent to 1st April 2022, 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 transitional limit in respect of those lands and heritages is, as regards days in that year on and after that effective day, to be calculated in accordance with the formula—\nT L + ( I R V − R V ) × P F 365where—\nTL is the transitional limit in respect of those lands and heritages and the day immediately prior to the effective day;\nIRV is the increased rateable value of those lands and heritages;\nRV is their rateable value immediately prior to the effective day; and\nPF is the poundage figure of—\n(i) 0.524 where the lands and heritages have a rateable value exceeding £95,000,\n(ii) 0.511 where the lands and heritages have a rateable value exceeding £51,000, but not exceeding £95,000, or\n(iii) 0.498 in any other case.\n(2) Where the rateable value of lands and heritages to which this Part applies is reduced with effect from a day in the relevant year subsequent to 1st April 2022, as a result of—\n(a) a material change of circumstances (within the meaning of section 37(1) of the 1975 Act ); or\n(b) the assessor amending or adding an apportionment note under paragraph 2 of schedule 5 of the 1992 Act,\nthe transitional limit in respect of those lands and heritages is, as regards days in that year on and after that effective day, to be calculated in accordance with the formula—\nT L × R R V R Vwhere—\nTL and RV have the same meanings as in paragraph (1); and\nRRV is the reduced rateable value of those lands and heritages.\n(3) Where regulation 9(3) applies, this regulation does not apply.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word in reg. 11(1) substituted (1.4.2022) by The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2022 (S.S.I. 2022/48), regs. 1, 10(5)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word \"365\" substituted for \"366\" in reg. 11(1) formula (1.4.2020) by The Non-Domestic Rates (Transitional Relief) (Scotland) Amendment Regulations 2020 (S.S.I. 2020/42), regs. 1, 2(6)(b)(i)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 11(1) substituted (1.4.2020) by The Non-Domestic Rates (Transitional Relief) (Scotland) Amendment Regulations 2020 (S.S.I. 2020/42), regs. 1, 2(6)(b)(ii) (as substituted (31.3.2020) by The Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2020 (S.S.I. 2020/101), regs. 1, 5(2)(c))"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Word in reg. 11(1) substituted (1.4.2022) by The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2022 (S.S.I. 2022/48), regs. 1, 10(5)(b)(i)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Word in reg. 11(1) substituted (1.4.2022) by The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2022 (S.S.I. 2022/48), regs. 1, 10(5)(b)(ii)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Word in reg. 11(1) substituted (1.4.2022) by The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2022 (S.S.I. 2022/48), regs. 1, 10(5)(b)(iii)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Word in reg. 11(2) substituted (1.4.2022) by The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2022 (S.S.I. 2022/48), regs. 1, 10(5)(a)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Reg. 11(3) inserted (1.4.2018) by The Non-Domestic Rates (Transitional Relief) Amendment (Scotland) Regulations 2018 (S.S.I. 2018/76), regs. 1, 2(6)(c)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Word in reg. 11 heading substituted (1.4.2022) by The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2022 (S.S.I. 2022/48), regs. 1, 10(5)(a)"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "The relevant definition in section 37(1) was amended by section 20 and paragraph 17 of schedule 2 of the Rating and Valuation (Amendment) (Scotland) Act 1984 (c.31), schedule 6 of the Abolition of Domestic Rates etc. (Scotland) 1987 Act (c.47) and paragraph 100(8) of schedule 13 of the Local Government etc. (Scotland) Act 1994 (c.39)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2017/85/regulation/11",
    "retrieved_at": "2026-10-28T21:19:32.510734+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."
}