{
  "url": "https://openlegislation.uk/non-domestic-rates-transitional-relief-scotland-regulations-2023/regulation-9",
  "json_url": "https://openlegislation.uk/non-domestic-rates-transitional-relief-scotland-regulations-2023/regulation-9.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/9",
  "kind": "regulation",
  "number": "9",
  "heading": "Transitional limit",
  "text": "(1) Subject to paragraph (3), in respect of lands and heritages to which this Part applies on any day—\n(a) where the rateable value for that day exceeds the rateable value on 1 April 2023, the transitional limit is calculated in accordance with the formula—\nBL×X+CRV-RV×PF366\n(b) in any other case the transitional limit is calculated in accordance with the formula—\nBL×X+CRV366×RV\n(2) For the purposes of paragraph (1)—\nBL is the base liability of the lands and heritages, calculated in accordance with regulation 10,\nCRV is the rateable value of the lands and heritages on the day with reference to which the transitional limit is calculated,\nRV is the rateable value of the lands and heritages entered in the roll at revaluation on 1 April 2023,\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,\nX is—\n(a)1.125 where at revaluation on 1 April 2023 the lands and heritages have a rateable value of £20,000 or less,\n(b)1.250 where at revaluation on 1 April 2023 the lands and heritages have a rateable value between £20,001 and £100,000, or\n(c)1.375 where at revaluation on 1 April 2023 the lands and heritages have a rateable value of more than £100,000.\n(3) Where relief is granted under regulation 10 (relief granted – lands and heritages in respect of which a relevant increase has been made within the previous 12 months) of the new and improved property relief Regulations the transitional limit is calculated in accordance with paragraph (5) of that regulation.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 9(2) substituted (1.4.2023) by The Non-Domestic Rates (Transitional Relief) (Scotland) Amendment Regulations 2023 (S.S.I. 2023/63), regs. 1, 2(3)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 9(2) substituted (1.4.2023) by The Non-Domestic Rates (Transitional Relief) (Scotland) Amendment Regulations 2023 (S.S.I. 2023/63), regs. 1, 2(3)(b)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 9 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/9",
    "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."
}