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Scottish Statutory Instruments

2004 No. 59

RATING AND VALUATION

The Non-Domestic Rate (Scotland) Order 2004

Made

12th February 2004

Laid before the Scottish Parliament

16th February 2004

Coming into force

1st April 2004

The Scottish Ministers, in exercise of the powers conferred by sections 7B(1) and 37(1) of the Local Government (Scotland) Act 1975(1) and of all other powers enabling them in that behalf, hereby make the following Order:

Citation and commencement

1.  This Order may be cited as the Non Domestic Rate (Scotland) Order 2004 and shall come into force on 1st April 2004.

Non-domestic rate for 2004-2005

2.  For the purposes of section 7B of the Local Government (Scotland) Act 1975, the Scottish Ministers hereby prescribe a rate of 48.8 pence per pound as the non domestic rate to be levied throughout Scotland in respect of financial year 2004-2005.

ANDREW P KERR

A member of the Scottish Executive

St Andrew’s House, Edinburgh

12th February 2004

Explanatory Note

(This note is not part of the Order)

This Order prescribes a rate of 48.8 pence in the pound as the non domestic rate to be levied throughout Scotland in respect of the financial year 2004-2005. A rate of 47.8 pence in the pound was the figure prescribed, as the non domestic rate to be levied throughout Scotland, by the Scottish Ministers for the financial year 2003-2004.

(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). The functions of the Secretary of State were transferred to the Scottish Ministers by virtue of section 53 of the Scotland Act 1998 (c. 46).