2024 No. 3

Rating And Valuation

The Non-Domestic Rate (Scotland) Order 2024

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 2024 and comes into force on 1 April 2024.

Non-domestic rate for 2024-20252

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 2024-2025.

TOM ARTHURAuthorised to sign by the Scottish MinistersSt Andrew’s House,Edinburgh
EXPLANATORY NOTE

(This note is not part of the Order)

This Order prescribes a rate of 49.8 pence in the pound as the non-domestic rate to be levied throughout Scotland in respect of the financial year 2024-2025. A rate of 49.8 pence in the pound was also prescribed by the Scottish Ministers as the non-domestic rate for the financial years 2022-2023 (S.S.I. 2022/36) and 2023-2024 (S.S.I. 2023/29).