# The Non-Domestic Rate (Scotland) Order 2026, Note: 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/note (the official version)
Page: https://openlegislation.uk/non-domestic-rate-scotland-order-2026/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.