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The Non-Domestic Rate (Scotland) Order 2026

S.S.I. 2026/39 · Made 29 January 2026

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RATING AND VALUATION

Made 29th January 2026

Laid before the Scottish Parliament 2nd February 2026

Coming into force 1st April 2026

The Scottish Ministers make the following Order in exercise of the powers conferred by section 7B(1) of the Local Government (Scotland) Act 1975f1 and all other powers enabling them to do so.

Annotations to the whole text

Footnotes

f1

1975 c. 30. Section 7B was inserted by section 110(2) of the Local Government Finance Act 1992 (c. 14) (“the 1992 Act”) and amended by paragraph 100(4) of schedule 13 of the Local Government etc. (Scotland) Act 1994 (c. 39). Section 37(1) of the Local Government (Scotland) Act 1975 contains a definition of “prescribed” which is relevant to the exercise of the powers under which this Order is made and which was amended by paragraph 43(c) of schedule 13 of the 1992 Act and by S.S.I. 2016/123. The functions of the Secretary of State were transferred to the Scottish Ministers by virtue of section 53 of the Scotland Act 1998 (c. 46).

Contents

  1. 1Citation and commencement
  2. 2Non-domestic rate for 2026-2027
  3. Signature
  4. Explanatory note

1Citation and commencement

This Order may be cited as the Non-Domestic Rate (Scotland) Order 2026 and comes into force on 1 April 2026.

2Non-domestic rate for 2026-2027

For the purposes of section 7B of the Local Government (Scotland) Act 1975, the Scottish Ministers specify a rate of 48.1 pence per pound as the non-domestic rate to be levied throughout Scotland in respect of the financial year 2026-2027.

Signature

IVAN MCKEE

Authorised to sign by the Scottish Ministers

St Andrew's House

Edinburgh

29th January 2026

Explanatory note

(This note is not part of the Order)

This Order specifies a rate of 48.1 pence in the pound as the non-domestic rate to be levied throughout Scotland in respect of the financial year 2026-2027. A rate of 49.8 pence in the pound was specified by the Scottish Ministers as the non-domestic rate for the financial year 2025-2026 (S.S.I. 2025/37).