The Non-Domestic Rate (Scotland) Order 2018 No. 46

Citation and commencement

1.  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 2018-2019

2.  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