The Non-Domestic Rate (Scotland) Order 1999

Statutory Instruments

1999 No. 254 (S. 13)

RATING AND VALUATION

The Non-Domestic Rate (Scotland) Order 1999

Made

28th January 1999

Laid before Parliament

8th February 1999

Coming into force

1st April 1999

The Secretary of State, in exercise of the powers conferred upon him by sections 7B(1) and 37(1) of the Local Government (Scotland) Act 1975(1) and of all other powers enabling him in that behalf, hereby makes the following Order:

Citation and commencement

1.  This Order may be cited as the Non-Domestic Rate (Scotland) Order 1999 and shall come into force on 1st April 1999.

Non-domestic rate for 1999-2000

2.  For the purposes of section 7B of the Local Government (Scotland) Act 1975, the Secretary of State prescribes a rate of 48.9 pence per pound as the non-domestic rate to be levied throughout Scotland in respect of financial year 1999-2000.

Henry B McLeish

Minister of State, Scottish Office

St Andrew’s House,

Edinburgh

28th January 1999

Explanatory Note

(This note is not part of the Order)

This Order prescribes a rate of 48.9 pence in the pound as the non-domestic rate to be levied throughout Scotland in respect of financial year 1999-2000.

(1)

1975 c. 30; section 7B was inserted by the Local Government Finance Act 1992 (c. 14), section 110(2) and amended by the Local Government etc. (Scotland) Act 1994 (c. 39), Schedule 13, paragraph 100(4); section 37(1) contains a definition of “prescribed” which is relevant to the exercise of the powers under which this Order is made and which was amended by the Local Government Finance Act 1992, Schedule 13, paragraph 43(c).