# The Non-Domestic Rate (Scotland) Order 2025

S.S.I. 2025/37 · made 18 February 2025

This Order specifies 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 2025-2026. 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), 2023-2024 (S.S.I. 2023/29), and 2024-2025 (S.S.I. 2024/3).

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

PDFs: Printed copy https://openlegislation.uk/non-domestic-rate-scotland-order-2025/pdf/ssi_20250037_en.pdf; Policy Note https://openlegislation.uk/non-domestic-rate-scotland-order-2025/pdf/ssipn_20250037_en_001.pdf

## Introductory text

RATING AND VALUATION
Made 18th February 2025
Laid before the Scottish Parliament 20th February 2025
Coming into force 1st April 2025
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 2025 and comes into force on 1 April 2025.

## 2 Non-domestic rate for 2025-2026

For the purposes of section 7B of the Local Government (Scotland) Act 1975, the Scottish Ministers specify a rate of 49.8 pence per pound as the non-domestic rate to be levied throughout Scotland in respect of the financial year 2025-2026.

## Signature

IVAN MCKEE
Authorised to sign by the Scottish Ministers
St Andrew's House
Edinburgh
18th February 2025

## Explanatory note

(This note is not part of the Order)
This Order specifies 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 2025-2026. 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), 2023-2024 (S.S.I. 2023/29), and 2024-2025 (S.S.I. 2024/3).

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Source: https://www.legislation.gov.uk/ssi/2025/37 (the official version)
Page: https://openlegislation.uk/non-domestic-rate-scotland-order-2025
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.