There are currently no known outstanding effects for The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2026, Section 5.

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PART 2Levying Regulations

Amount payable as rates – lands and heritages with rateable value exceeding £51,000 but not exceeding £100,0005.

(1)

This regulation applies to lands and heritages on any day in the relevant year where they have a rateable value exceeding £51,000, but not exceeding £100,000.

(2)

Subject to paragraph (4), the ratepayer liable to pay rates in respect of the lands and heritages must pay, for each day in respect of which this regulation applies, an additional amount calculated in accordance with paragraph (3).

(3)

The additional amount is to be calculated in accordance with the formula—

AARP= \frac{(RV×S)}{D}

Where—

AARP is the additional amount of rates payable,
RV is the rateable value of the lands and heritages on that day,
S is the additional factor of 0.054, and
D is the number of days in the relevant year.

(4)

No additional amount is payable under this regulation for—

(a)

any day on which relief under regulation 7 of the 2026 Regulations has effect in respect of the lands and heritages in question, or

(b)

any day on which—

(i)

the lands and heritages are granted relief under any of the following regulations of the 2022 Regulations—

(aa)

regulation 1025,

(bb)

regulation 10A26,

(cc)

regulation 10B27,

(dd)

regulation 10C28, and

(ii)

the rateable value of those lands and heritages, minus the reference amount, does not exceed £51,000.

(5)

This regulation does not prejudice the operation of any other enactment that provides for relief from non-domestic rates.