# The Non-Domestic Rate (Scotland) Order 2026

S.S.I. 2026/39 · made 29 January 2026

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).

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

PDFs: Printed copy https://openlegislation.uk/non-domestic-rate-scotland-order-2026/pdf/ssi_20260039_en.pdf; Policy Note https://openlegislation.uk/non-domestic-rate-scotland-order-2026/pdf/ssipn_20260039_en_001.pdf

## Introductory text

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 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 2026 and comes into force on 1 April 2026.

## 2 Non-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).

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Source: https://www.legislation.gov.uk/ssi/2026/39 (the official version)
Page: https://openlegislation.uk/non-domestic-rate-scotland-order-2026
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.