# The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017, Regulation 11: Changes in rateable value after 1st April 2022

Extent: S

(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—
T L + ( I R V − R V ) × P F 365where—
TL is the transitional limit in respect of those lands and heritages and the day immediately prior to the effective day;
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 of—
(i) 0.524 where the lands and heritages have a rateable value exceeding £95,000,
(ii) 0.511 where the lands and heritages have a rateable value exceeding £51,000, but not exceeding £95,000, or
(iii) 0.498 in any other case.
(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—
(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 of the 1992 Act,
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—
T L × R R V R Vwhere—
TL and RV have the same meanings as in paragraph (1); and
RRV is the reduced rateable value of those lands and heritages.
(3) Where regulation 9(3) applies, this regulation does not apply.

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Source: https://www.legislation.gov.uk/ssi/2017/85/regulation/11 (the official version)
Page: https://openlegislation.uk/non-domestic-rates-transitional-relief-scotland-regulations-2017/regulation-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.