# The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2026, Regulation 8: Notional liability

Extent: S

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—
RV×PF365 where—
RV is the rateable value of those lands and heritages on that day, and
PF is the poundage figure of—
(a) 0.548 where the lands and heritages have a rateable value exceeding £100,000,
(b) 0.535 where the lands and heritages have a rateable value exceeding £51,000 but not exceeding £100,000,
(c) 0.481 where the lands and heritages which have a rateable value of £51,000 or less.

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Source: https://www.legislation.gov.uk/ssi/2026/70/regulation/8 (the official version)
Page: https://openlegislation.uk/non-domestic-rates-transitional-relief-scotland-regulations-2026/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.