# The Valuation for Rating (Decapitalisation Rate) (Scotland) Regulations 1994, Regulation 4: Decapitalisation rate


The decapitalisation rate shall be—
(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
(b) 5.5 per cent in any other case.

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Source: https://www.legislation.gov.uk/uksi/1994/3256/regulation/4 (the official version)
Page: https://openlegislation.uk/valuation-for-rating-decapitalisation-rate-scotland-regulations-1994/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.