# The Non-Domestic Rates (Scotland) (No.2) Regulations 1991

S.I. 1991/114 · made 24 January 1991

These Regulations prescribe the non-domestic rate for the financial year 1991-92 for each local authority listed in the Schedule (regulation 3 and the Schedule).

Made under: Abolition of Domestic Rates Etc. (Scotland) Act 1987 (repealed)

## Introductory text

RATING AND VALUATION
Made 24th January 1991
Laid before Parliament 28th January 1991
Coming into force 7th February 1991
The Secretary of State, in exercise of the powers conferred upon him by sections 3A(1) and 26(1) of the Abolition of Domestic Rates Etc. (Scotland) Act 1987 and of all other powers enabling him in that behalf, hereby makes the following Regulations:

## 1 Citation and commencement

These Regulations may be cited as the Non-Domestic Rates (Scotland) (No.2) Regulations 1991 and shall come into force on 7th February 1991.

## 2 Interpretation

In these Regulations,“theAct” means the Abolition of Domestic Rates Etc. (Scotland) Act 1987.

## 3 Non-domestic rates for 1991-92

For the purposes of section 3A of the Act, the Secretary of State prescribes in respect of the financial year. 1991-92 for each local authority set out in column 1 of the Schedule to these Regulations the non-domestic rate, expressed as an amount of pence per pound, set out in column 2 of that Schedule opposite the name of that local authority.

## 4 Revocation

The Non-Domestic Rates (Scotland) Regulations 1991 are hereby revoked.

## Signature

Allan Stewart
Parliamentary Under Secretary of State, Scottish Office
St. Andrew’s House,
Edinburgh
24th January 1991

## PRESCRIBED NON-DOMESTIC RATES 1991-92

Column 1
Column 2
Local Authority
Amount of pence per pound
Regional Councils
Borders
36.5
Central
42.3
Dumfries and Galloway
38.9
Fife
46.8
Grampian
34.7
Highland
41.9
Lothian
48.2
Strathclyde
46.7
Tayside
43.6
District Councils
Berwickshire
7.6
Ettrick and Lauderdale
8.6
Roxburgh
9.5
Tweeddale
7.3
Clackmannan
15.1
Falkirk
12.4
Stirling
18.4
Annandale and Eskdale
9.2
Nithsdale
9.2
Stewartry
8.0
Wigtown
7.5
Dunfermline
10.2
Kirkcaldy
12.8
North East Fife
11.5
Aberdeen City
11.2
Banff and Buchan
9.9
Gordon
8.0
Kincardine and Deeside
6.6
Moray
8.3
Badenoch and Strathspey
6.4
Caithness
9.9
Inverness
7.6
Lochaber
11.6
Nairn
6.4
Ross and Cromarty
9.9
Skye and Lochalsh
9.5
Sutherland
7.2
East Lothian
13.6
Edinburgh City
13.3
Midlothian
13.6
West Lothian
12.0
Argyll and Bute
15.1
Bearsden and Milngavie
10.4
Clydebank
15.5
Clydesdale
13.4
Cumbernauld and Kilsyth
13.2
Cumnock and Doon Valley
13.6
Cunninghame
16.3
Dumbarton
15.1
East Kilbride
11.4
Eastwood
8.0
Glasgow City
21.2
Hamilton
14.4
Inverclyde
12.8
Kilmarnock and Loudoun
13.2
Kyle and Carrick
13.6
Monklands
14.4
Motherwell
13.1
Renfrew
14.4
Strathkelvin
12.8
Angus
10.8
Dundee City
17.1
Perth and Kinross
11.2
Islands Councils
Orkney
39.9
Shetland
38.6
Western Isles
58.4

## Explanatory note

(This note is not part of the Regulations)
These Regulations prescribe the non-domestic rate for the financial year 1991-92 for each local authority listed in the Schedule (regulation 3 and the Schedule).
These Regulations also supersede and revoke the Non-Domestic Rates (Scotland) Regulations 1991 (S.I. 1991/42) which were to have come into force on 8th February 1991.

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Source: https://www.legislation.gov.uk/uksi/1991/114 (the official version)
Page: https://openlegislation.uk/non-domestic-rates-scotland-no2-regulations-1991
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.