{
  "url": "https://openlegislation.uk/non-domestic-rates-transitional-relief-scotland-regulations-2023/regulation-8",
  "json_url": "https://openlegislation.uk/non-domestic-rates-transitional-relief-scotland-regulations-2023/regulation-8.json",
  "legislation": "ssi/2023/31",
  "legislation_title": "The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2023",
  "legislation_url": "https://openlegislation.uk/non-domestic-rates-transitional-relief-scotland-regulations-2023",
  "path": "regulation/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Notional liability",
  "text": "The notional liability of any lands and heritages to which this Part applies on any day is to be calculated in accordance with the formula—\nRV×PF366where—\nRV is the rateable value of those lands and heritages on that day, and\nPF is the poundage figure of—\n(a)0.524 where the lands and heritages have a rateable value exceeding £100,000,\n(b)0.511 where the lands and heritages have a rateable value exceeding £51,000 but not exceeding £100,000, or\n(c)0.498 in any other case.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 8 substituted (1.4.2023) by The Non-Domestic Rates (Transitional Relief) (Scotland) Amendment Regulations 2023 (S.S.I. 2023/63), regs. 1, 2(2)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 8 in force at 1.4.2023, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2023/31/regulation/8",
    "retrieved_at": "2026-10-28T20:46:49.152634+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."
}