{
  "url": "https://openlegislation.uk/valuation-for-rating-decapitalisation-rate-scotland-regulations-2016/regulation-4",
  "json_url": "https://openlegislation.uk/valuation-for-rating-decapitalisation-rate-scotland-regulations-2016/regulation-4.json",
  "legislation": "ssi/2016/402",
  "legislation_title": "The Valuation for Rating (Decapitalisation Rate) (Scotland) Regulations 2016",
  "legislation_url": "https://openlegislation.uk/valuation-for-rating-decapitalisation-rate-scotland-regulations-2016",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Decapitalisation rate",
  "text": "The decapitalisation rate is—\n(a) 2.9 per cent in the case of any lands and heritages consisting of church property, healthcare property or an educational establishment; and\n(b) 4.6 per cent in any other case.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2016/402/regulation/4",
    "retrieved_at": "2026-10-28T21:21:05.856381+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."
}