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PART 2Levying Regulations

Amount payable as rates – lands and heritages with rateable value of less than £20,000 (single entries)3.

(1)

Subject to paragraph (5), this regulation applies to lands and heritages on any day in the relevant year where—

(a)

they comprise a single entry in the roll,

(b)

they have a rateable value of less than £20,000, and

(c)

the ratepayer who is liable to pay rates in respect of them is liable in respect of only one entry in the roll.

(2)

The relevant year for the purposes of this regulation is the financial year 2025-2026.

(3)

Subject to paragraph (4), where the rateable value of the lands and heritages falls within one of the ranges specified in Column 1 of the table below, the amount of rates payable is to be reduced by the percentage specified in, or calculated in accordance with, the corresponding entry in Column 2, (where RV is the rateable value of the lands and heritages on the relevant day).

Column 1 Rateable value range (single entry in the roll)	Column 2 Percentage of rate relief
£12,000 or less	100%
£12,001 to £15,000	Relief percentage = $100 - (75 \times (\frac{(15000 - R V)}{3000}))$
£15,001 to £19,999	Relief percentage = $25 \times (\frac{(20000 - R V)}{5000})$

(4)

The amount of rate relief calculated under paragraph (3) is to be reduced by the amount of any—

(a)

reduction by virtue of one of more of the following enactments—

(i)

section 4(2) of the 1962 Act12,

(ii)

section 4(5)(c) of the 1962 Act13,

(iii)

section 24A of the 1966 Act14,

(iv)

section 4 or 5 of the Rating (Disabled Persons) Act 197815,

(v)

paragraph 3(1) of schedule 2 of the 1997 Act16,

(vi)

regulation 5, 5A or 5B of the Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 201617, or

(b)

determination in accordance with sections 6(1) and 7B(2) of the Valuation and Rating (Scotland) Act 195618,

but only to the extent that the amount of such rate relief is reduced to nil.

(5)

This regulation does not apply to lands and heritages which are—

(a)

unoccupied, or

(b)

used wholly or mainly for—

(i)

the accommodation of one or more advertisements,

(ii)

the provision of facilities for betting (whether by making or accepting bets, or by acting as a betting intermediary),

(iii)

the provision of one or more parking places, or

(iv)

payday lending.