The Non-Domestic Rate (Scotland) Order 2007
S.S.I. 2007/2 · Made 11 January 2007
RATING AND VALUATION
Made 11th January 2007
Laid before the Scottish Parliament 15th January 2007
Coming into force 1st April 2007
The Scottish Ministers, in exercise of the powers conferred by sections 7B(1) and 37(1) of the Local Government (Scotland) Act 1975f1 and of all other powers enabling them in that behalf, hereby make the following Order:
Annotations to the whole text
Footnotes
- f1
-
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), section 180(1) and 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).
Contents
1Citation and commencement
This Order may be cited as the Non Domestic Rate (Scotland) Order 2007 and shall come into force on 1st April 2007.
2Non-domestic rate for 2007-2008
For the purposes of section 7B of the Local Government (Scotland) Act 1975, the Scottish Ministers prescribe a rate of 44.1 pence per pound as the non-domestic rate to be levied throughout Scotland in respect of financial year 2007 2008.
Signature
TOM McCABE
A member of the Scottish Executive
St Andrew’s House,
Edinburgh
11th January 2007
Explanatory note
(This note is not part of the Order)
This Order prescribes a rate of 44.1 pence in the pound as the non-domestic rate to be levied throughout Scotland in respect of the financial year 2007–2008. A rate of 44.9 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 2006 2007.