2023 No. 29
Rating And Valuation
The Non-Domestic Rate (Scotland) Order 2023
Made
Laid before the Scottish Parliament
Coming into force
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 2023 and comes into force on 1 April 2023.
Non-domestic rate for 2023-20242
For the purposes of section 7B of the Local Government (Scotland) Act 1975, the Scottish Ministers prescribe a rate of 49.8 pence per pound as the non-domestic rate to be levied throughout Scotland in respect of the financial year 2023-2024.
TOM ARTHURAuthorised to sign by the Scottish MinistersSt Andrew’s House,Edinburgh
EXPLANATORY NOTE
(This note is not part of the Order)