# The Non-Domestic Rate (Scotland) Order 2026, Introduction: 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.

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