# The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017, Regulation 8: Notional liability

Extent: S

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—
R V × P F366where—
RV is the rateable value for those lands and heritages on that 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.

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Source: https://www.legislation.gov.uk/ssi/2017/85/regulation/8 (the official version)
Page: https://openlegislation.uk/non-domestic-rates-transitional-relief-scotland-regulations-2017/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.