The Non-Domestic Rate (Scotland) Order 2018

Made6th February 2018

Laid before the Scottish Parliament8th February 2018

Coming into force1st April 2018

The Scottish Ministers make the following Order in exercise of the powers conferred by section 7B(1) of the Local Government (Scotland) Act 19751 and all other powers enabling them to do so.

Citation and commencement1.

This Order may be cited as the Non-Domestic Rate (Scotland) Order 2018 and comes into force on 1st April 2018.

Non-domestic rate for 2018-20192.

For the purposes of section 7B of the Local Government (Scotland) Act 1975, the Scottish Ministers prescribe a rate of 48 pence per pound as the non-domestic rate to be levied throughout Scotland in respect of financial year 2018-2019.

DEREK MACKAY

A member of the Scottish Government

St Andrew’s House,

Edinburgh

6th February 2018

EXPLANATORY NOTE

(This note is not part of the Order)

This Order prescribes a rate of 48 pence in the pound as the non-domestic rate to be levied throughout Scotland in respect of the financial year 2018-2019. A rate of 46.6 pence in the pound was prescribed by the Scottish Ministers as the non-domestic rate to be levied throughout Scotland for the financial year 2017-2018 (S.S.I. 2017/8).