# The Non-Domestic Rate (Scotland) Order 2018

S.S.I. 2018/46 · made 6 February 2018

This Order prescribes a rate of 48 pence in the pound as the non-domestic rate to be levied throughout Scotland in respect of the financial year 2018-2019. A rate of 46.6 pence in the pound was prescribed by the Scottish Ministers as the non-domestic rate to be levied throughout Scotland for the financial year 2017-2018 (S.S.I. 2017/8).

Made under: Local Government (Scotland) Act 1975 (Section 7B)

PDFs: Printed copy https://openlegislation.uk/non-domestic-rate-scotland-order-2018/pdf/ssi_20180046_en.pdf; Policy Note https://openlegislation.uk/non-domestic-rate-scotland-order-2018/pdf/ssipn_20180046_en.pdf

## Introductory text

Rating And Valuation
Made 6th February 2018
Laid before the Scottish Parliament 8th February 2018
Coming into force 1st April 2018
The Scottish Ministers make the following Order in exercise of the powers conferred by section 7B(1) of the Local Government (Scotland) Act 1975 and all other powers enabling them to do so.

## 1 Citation and commencement

This Order may be cited as the Non-Domestic Rate (Scotland) Order 2018 and comes into force on 1st April 2018.

## 2 Non-domestic rate for 2018-2019

For the purposes of section 7B of the Local Government (Scotland) Act 1975, the Scottish Ministers prescribe a rate of 48 pence per pound as the non-domestic rate to be levied throughout Scotland in respect of financial year 2018-2019.

## Signature

DEREK MACKAY
A member of the Scottish Government
St Andrew’s House,
Edinburgh
6th February 2018

## Explanatory note

(This note is not part of the Order)
This Order prescribes a rate of 48 pence in the pound as the non-domestic rate to be levied throughout Scotland in respect of the financial year 2018-2019. A rate of 46.6 pence in the pound was prescribed by the Scottish Ministers as the non-domestic rate to be levied throughout Scotland for the financial year 2017-2018 (S.S.I. 2017/8).

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Source: https://www.legislation.gov.uk/ssi/2018/46 (the official version)
Page: https://openlegislation.uk/non-domestic-rate-scotland-order-2018
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.