# The Non-Domestic Rating Contributions (Scotland) Regulations 1996, Paragraph 2: Gross amount due to the authority


The amount which is the total of–
(a) the amounts paid or payable to the authority in respect of non-domestic rates for the relevant year; and
(b) the amounts paid or payable to the authority by way of a contribution in aid for the relevant year made in respect of lands and heritages which, but for any rule of law relating to Crown exemption, would be liable to non-domestic rates (including amounts paid or payable under section 20 of the 1956 Act);
without taking into account–
(i) any apportionment carried out by the assessor under section 24A(1) of the 1966 Act;
(ii) any remission granted by the authority under section 25A of that Act; or
(iii) any reduction or remission granted by the authority under section 4(5) of the 1962 Act.

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Source: https://www.legislation.gov.uk/uksi/1996/3070/schedule/1/paragraph/2 (the official version)
Page: https://openlegislation.uk/non-domestic-rating-contributions-scotland-regulations-1996/schedule-1/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.