This clearly demonstrates a normalised practice of loading the levy onto small businesses. 2. Evidence from a Second Case: Visit Moray & Speyside (2nd term) The same pattern appears in the Visit Moray & Speyside BID: • Smallest band (RV £2,000–£13,999): 12.5% – 1.79% of RV • Highest band (RV up to £6,900,000): 1.8% –...