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PART 2Levying Regulations

Amount payable as rates – lands and heritages with rateable value of £35,000 or less (multiple entries)4.

(1)

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

(a)

they comprise multiple entries in the roll,

(b)

a single ratepayer is liable to pay rates in respect of them, and

(c)

they have a cumulative rateable value not exceeding £35,000.

(2)

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

(3)

Subject to paragraph (4), where the cumulative 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 Cumulative rateable value range (multiple entries in the roll)	Column 2 Percentage of rate relief
£12,000 or less	100%
£12,001 to £35,000	25% on each individual property with a rateable value of £15,000 or less For individual properties with rateable value £15,001 to £19, 999 relief percentage = $25 \times (\frac{(20000 - R V)}{5000})$

Column 1 Cumulative rateable value range (multiple entries in the roll)

Column 2 Percentage of rate relief

£12,000 or less

100%

£12,001 to £35,000

25% on each individual property with a rateable value of £15,000 or less

For individual properties with rateable value £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 or more of the following enactments—

(i)

section 4(2) of the 1962 Act,

(ii)

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

(iii)

section 24A of the 1966 Act,

(iv)

section 4 or 5 of the Rating (Disabled Persons) Act 1978,

(v)

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

(vi)

regulation 5, 5A or 5B of the Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 2016, or

(b)

determination in accordance with sections 6(1) and 7B(2) of the Valuation and Rating (Scotland) Act 195619,

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.