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 2022-2023. A rate of 49 pence in the pound was prescribed by the Scottish Ministers as the non-domestic rate to be levied throughout Scotland for the financial year 2021-2022 (S.S.I. 2021/63).