{
  "url": "https://openlegislation.uk/non-domestic-rate-scotland-order-2025/note",
  "json_url": "https://openlegislation.uk/non-domestic-rate-scotland-order-2025/note.json",
  "legislation": "ssi/2025/37",
  "legislation_title": "The Non-Domestic Rate (Scotland) Order 2025",
  "legislation_url": "https://openlegislation.uk/non-domestic-rate-scotland-order-2025",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis 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).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2025/37/note",
    "retrieved_at": "2026-10-28T20:37:00.240593+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}