{
  "url": "https://openlegislation.uk/valuation-for-rating-decapitalisation-rate-scotland-regulations-1994/regulation-4",
  "json_url": "https://openlegislation.uk/valuation-for-rating-decapitalisation-rate-scotland-regulations-1994/regulation-4.json",
  "legislation": "uksi/1994/3256",
  "legislation_title": "The Valuation for Rating (Decapitalisation Rate) (Scotland) Regulations 1994",
  "legislation_url": "https://openlegislation.uk/valuation-for-rating-decapitalisation-rate-scotland-regulations-1994",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Decapitalisation rate",
  "text": "The decapitalisation rate shall be—\n(a) 3.67 per cent in the case of any lands and heritages consisting of any church property, healthcare property or an educational establishment; and\n(b) 5.5 per cent in any other case.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "amended",
      "affecting": "ssi/2000/56",
      "affecting_title": "The Valuation for Rating (Decapitalisation Rate) (Scotland) Amendment Regulations 2000"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/3256/regulation/4",
    "retrieved_at": "2026-10-29T13:19:54.300699+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."
}