{
  "url": "https://openlegislation.uk/valuation-for-rating-decapitalisation-rate-scotland-regulations-2005",
  "json_url": "https://openlegislation.uk/valuation-for-rating-decapitalisation-rate-scotland-regulations-2005.json",
  "id": "ssi/2005/41",
  "title": "The Valuation for Rating (Decapitalisation Rate) (Scotland) Regulations 2005",
  "short_title": "Valuation for Rating (Decapitalisation Rate) 2005",
  "long_title": "These Regulations prescribe the decapitalisation rate to be applied when valuing lands and heritages in Scotland in accordance with the contractor’s basis for the purposes of any valuation roll which comes into force on or after 1st April 2005. The contractor’s basis is the method of ascertaining the net annual value of lands and heritages by reference to their cost of construction or provision or to their capital value.",
  "citation": "S.S.I. 2005/41",
  "type": "ssi",
  "year": "2005",
  "number": "41",
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  "date": "2005-01-24",
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      "url": "https://openlegislation.uk/valuation-for-rating-decapitalisation-rate-scotland-regulations-2005/introduction",
      "extent": null,
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      "parent": null
    },
    {
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      "url": "https://openlegislation.uk/valuation-for-rating-decapitalisation-rate-scotland-regulations-2005/regulation-1",
      "extent": null,
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    },
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    },
    {
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      "url": "https://openlegislation.uk/valuation-for-rating-decapitalisation-rate-scotland-regulations-2005/regulation-3",
      "extent": null,
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    },
    {
      "path": "regulation/4",
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      "heading": "Decapitalisation rate",
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      "extent": null,
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    },
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      "heading": "Revocation and Savings",
      "url": "https://openlegislation.uk/valuation-for-rating-decapitalisation-rate-scotland-regulations-2005/regulation-5",
      "extent": null,
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    },
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      "extent": null,
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    },
    {
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      "url": "https://openlegislation.uk/valuation-for-rating-decapitalisation-rate-scotland-regulations-2005/note",
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    }
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      "source_url": "https://www.legislation.gov.uk/ssi/2005/41/pdfs/ssi_20050041_en.pdf"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words substituted",
      "affected_provisions": "reg. 2(2)(a)",
      "affecting": "ssi/2011/211",
      "affecting_title": "The Public Services Reform (Scotland) Act 2010 (Consequential Modifications) Order 2011",
      "affecting_provisions": "Sch. 1 para. 36"
    },
    {
      "type": "revoked",
      "affected_provisions": "Regulations",
      "affecting": "ssi/2016/402",
      "affecting_title": "The Valuation for Rating (Decapitalisation Rate) (Scotland) Regulations 2016",
      "affecting_provisions": "reg. 5(1)"
    }
  ],
  "made_under": [
    {
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      "title": null,
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  ],
  "changes_made_to": 2,
  "changes_made_to_url": "https://openlegislation.uk/valuation-for-rating-decapitalisation-rate-scotland-regulations-2005/changes.json",
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  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/valuation-for-rating-decapitalisation-rate-scotland-regulations-2005/instruments.json",
  "provenance": {
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    "source_url": "https://www.legislation.gov.uk/ssi/2005/41",
    "retrieved_at": "2026-10-28T22:27:53.613175+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."
}