# The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017, Regulation 9: Transitional limit

Extent: S

(1) Subject to paragraph (3) and regulation 11, in respect of lands and heritages to which this Part applies and any day—
(a) where the rateable value for that day exceeds the rateable value on 1st April 2017, the transitional limit is calculated in accordance with the formula—
(BL × 1.747) + ((CRV - RV) × PF)365
(b) in any other case, the transitional limit is calculated in accordance with the formula—
BL × 1.747 × CRV365 × RV
(2) For the purposes of paragraph (1)—
BL is the base liability of the lands and heritages, ascertained in accordance with regulation 10;
CRV is the rateable value of the lands and heritages;
RV is the rateable value of the lands and heritages on 1st April 2017; 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.
(3) Where regulation 10 of the Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2019 grants relief, the transitional limit is calculated in accordance with paragraph (5) of that regulation.

---
Source: https://www.legislation.gov.uk/ssi/2017/85/regulation/9 (the official version)
Page: https://openlegislation.uk/non-domestic-rates-transitional-relief-scotland-regulations-2017/regulation-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.