{
  "url": "https://openlegislation.uk/non-domestic-rates-transitional-relief-scotland-regulations-2017/regulation-8",
  "json_url": "https://openlegislation.uk/non-domestic-rates-transitional-relief-scotland-regulations-2017/regulation-8.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/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Notional liability",
  "text": "The notional liability in respect of any lands and heritages to which this Part applies and any day is to be calculated in accordance with the formula—\nR V × P F366where—\nRV is the rateable value for those lands and heritages on that 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.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word \"365\" substituted for \"366\" in reg. 8 formula (1.4.2020) by The Non-Domestic Rates (Transitional Relief) (Scotland) Amendment Regulations 2020 (S.S.I. 2020/42), regs. 1, 2(3)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 8 substituted (1.4.2020) by The Non-Domestic Rates (Transitional Relief) (Scotland) Amendment Regulations 2020 (S.S.I. 2020/42), regs. 1, 2(3)(b) (as amended (31.3.2020) by The Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2020 (S.S.I. 2020/101), regs. 1, 5(2)(a)(i)(ii)(iii))"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Word in reg. 8 substituted (1.4.2022) by The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2022 (S.S.I. 2022/48), regs. 1, 10(3)(a)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Word in reg. 8 substituted (1.4.2022) by The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2022 (S.S.I. 2022/48), regs. 1, 10(3)(b)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Word in reg. 8 substituted (1.4.2022) by The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2022 (S.S.I. 2022/48), regs. 1, 10(3)(c)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2017/85/regulation/8",
    "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."
}