# The Non-Domestic Rate (Scotland) Order 2021

S.S.I. 2021/63 · made 4 February 2021

This Order prescribes a rate of 49 pence in the pound as the non-domestic rate to be levied throughout Scotland in respect of the financial year 2021-2022. A rate of 49.8 pence in the pound was prescribed by the Scottish Ministers as the non-domestic rate to be levied throughout Scotland for the financial year 2020-2021 (S.S.I. 2020/37).

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

PDFs: Printed copy https://openlegislation.uk/non-domestic-rate-scotland-order-2021/pdf/ssi_20210063_en.pdf; Policy Note https://openlegislation.uk/non-domestic-rate-scotland-order-2021/pdf/ssipn_20210063_en.pdf

## Introductory text

Rating And Valuation
Made 4th February 2021
Laid before the Scottish Parliament 8th February 2021
Coming into force 1st April 2021
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 2021 and comes into force on 1 April 2021.

## 2 Non-domestic rate for 2021-2022

For the purposes of section 7B of the Local Government (Scotland) Act 1975, the Scottish Ministers prescribe a rate of 49 pence per pound as the non-domestic rate to be levied throughout Scotland in respect of financial year 2021-2022.

## Signature

KATE FORBES
A member of the Scottish Government
St Andrew’s House,
Edinburgh
4th February 2021

## Explanatory note

(This note is not part of the Order)
This Order prescribes a rate of 49 pence in the pound as the non-domestic rate to be levied throughout Scotland in respect of the financial year 2021-2022. A rate of 49.8 pence in the pound was prescribed by the Scottish Ministers as the non-domestic rate to be levied throughout Scotland for the financial year 2020-2021 (S.S.I. 2020/37).

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Source: https://www.legislation.gov.uk/ssi/2021/63 (the official version)
Page: https://openlegislation.uk/non-domestic-rate-scotland-order-2021
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.