# The Valuation for Rating (Decapitalisation Rate) (Scotland) Regulations 2005, Regulation 4: Decapitalisation rate


The decapitalisation rate shall be–
(a) 3.33 per cent in the case of any lands and heritages consisting of any MoD property, church property, healthcare property or an educational establishment; and
(b) 5 per cent in any other case.

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Source: https://www.legislation.gov.uk/ssi/2005/41/regulation/4 (the official version)
Page: https://openlegislation.uk/valuation-for-rating-decapitalisation-rate-scotland-regulations-2005/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.