# The Non-Domestic Rate (Scotland) Order 2024

S.S.I. 2024/3 · made 9 January 2024

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).

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

PDFs: Printed copy https://openlegislation.uk/non-domestic-rate-scotland-order-2024/pdf/ssi_20240003_en.pdf; Policy Note https://openlegislation.uk/non-domestic-rate-scotland-order-2024/pdf/ssipn_20240003_en_001.pdf

## Introductory text

Rating And Valuation
Made 9th January 2024
Laid before the Scottish Parliament 11th January 2024
Coming into force 1st April 2024
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 2024 and comes into force on 1 April 2024.

## 2 Non-domestic rate for 2024-2025

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.

## Signature

TOM ARTHUR
Authorised to sign by the Scottish Ministers
St Andrew’s House,
Edinburgh
9th January 2024

## 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).

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Source: https://www.legislation.gov.uk/ssi/2024/3 (the official version)
Page: https://openlegislation.uk/non-domestic-rate-scotland-order-2024
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.