{
  "url": "https://openlegislation.uk/non-domestic-rates-transitional-relief-scotland-regulations-2026/regulation-9",
  "json_url": "https://openlegislation.uk/non-domestic-rates-transitional-relief-scotland-regulations-2026/regulation-9.json",
  "legislation": "ssi/2026/70",
  "legislation_title": "The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2026",
  "legislation_url": "https://openlegislation.uk/non-domestic-rates-transitional-relief-scotland-regulations-2026",
  "path": "regulation/9",
  "kind": "regulation",
  "number": "9",
  "heading": "Transitional limit",
  "text": "(1) Subject to paragraph (3), the transitional limit of any lands and heritages to which this Part applies, on any day, is to be calculated as follows—\n(a) where the rateable value for that day exceeds the rateable value at revaluation on 1 April 2026, the transitional limit is calculated in accordance with the formula—\nBL×X±CRV-RV×PF365\n(b) in any other case the transitional limit is calculated in accordance with the formula—\nBL×X×CRV365×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 2026,\nPF is the poundage figure of—\n(a)0.548 where the lands and heritages have a rateable value exceeding £100,000,\n(b)0.535 where the lands and heritages have a rateable value exceeding £51,000 but not exceeding £100,000,\n(c)0.481 where the lands and heritages have a rateable value of £51,000 or less, and\nX is—\n(a)1.150 where—\n(i)the lands and heritages are used on the day wholly or mainly as self-catering holiday accommodation, regardless of their rateable value,\n(ii)a short-term let licence has been obtained in accordance with article 4 of the Civic Government (Scotland) Act 1982 (Licensing of Short-term Lets) Order 2022, and\n(iii)an application for relief has been submitted in accordance with regulation 15,\n(b)where the conditions in (a) are not met—\n(i)1.500 where at revaluation on 1 April 2026 the lands and heritages had a rateable value of more than £100,000,\n(ii)1.300 where at revaluation on 1 April 2026 the lands and heritages had a rateable value of more than £20,000, up to and including £100,0000,\n(iii)1.150 where at revaluation on 1 April 2026 the lands and heritages had a rateable value of £20,000 or less.\n(3) Where relief is granted under regulation 10C (relief granted – financial year 2026-2027 - 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 (31.3.2026) by The Non-Domestic Rates (Miscellaneous Amendment) (Scotland) Regulations 2026 (S.S.I. 2026/135), regs. 1, 4(2)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 9 in force at 1.4.2026, see reg. 1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 10C is inserted by regulation 16 of these Regulations."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2026/70/regulation/9",
    "retrieved_at": "2026-10-28T20:31:27.671940+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."
}