EXPLANATORY NOTE

(This note is not part of the Order)

This Order prescribes a rate of 48.4 pence in the pound as the non-domestic rate to be levied throughout Scotland in respect of the financial year 2016-2017. A rate of 48 pence in the pound was the figure prescribed by the Scottish Ministers as the non-domestic rate to be levied throughout Scotland for the financial year 2015-2016 (S.S.I. 2015/47).