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Explanatory note

Original text. Later amendments are not shown.

(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).