# The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017, Regulation 14: Partially unoccupied lands and heritages

Extent: S

(1) This regulation has effect for determining the amount payable as rates in respect of relevant lands and heritages and a day in the relevant year where—
(a) on that day those lands and heritages are subject to an apportionment under section 24A of the 1966 Act ; and
(b) regulation 7 has effect as regards those lands and heritages and that day.
(2) The amount payable is, subject to paragraph (3), to be calculated in accordance with the formula—
A × A R V R Vwhere—
A is the amount for the day determined under regulation 7;
ARV is the applicable rateable value, being the rateable value treated for rating purposes as the rateable value of the lands and heritages in terms of subsection (2), or as the case may be subsection (4), of section 24A of the 1966 Act; and
RV is the rateable value shown in the roll for those lands and heritages.
(3) Where—
(a) this regulation has effect as regards lands and heritages and a day; and
(b) the amount payable as rates in respect of those lands and heritages and that day falls to be reduced by virtue of an enactment referred to in paragraph (1)(a)(i), (iii), (iv) or (v) of regulation 12,
the amount payable is to be determined in accordance with paragraph (2) of regulation 12, but as if for the words “regulation 7” in that paragraph there were substituted the words “ regulation 14(2) ”.
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

---
Source: https://www.legislation.gov.uk/ssi/2017/85/regulation/14 (the official version)
Page: https://openlegislation.uk/non-domestic-rates-transitional-relief-scotland-regulations-2017/regulation-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.