# The Non-Domestic Rates (Scotland) Regulations 1988

S.I. 1988/1904 · made 31 October 1988

These Regulations prescribe the maximum non-domestic rate which a local authority may determine for the financial year 1989-90 (regulation 4 and the Schedule).

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 (Scotland) Act 1987 (repealed)

PDFs: Printed copy https://openlegislation.uk/non-domestic-rates-scotland-regulations-1988/pdf/uksi_19881904_en.pdf

## Introductory text

RATING AND VALUATION
Made 31st October 1988
Laid before Parliament 3rd November 1988
Coming into force 24th November 1988
The Secretary of State, in exercise of the powers conferred upon him by sections 3(2) and (5)(a)(ii) and 26(1) of the Abolition of Domestic Rates Etc. (Scotland) Act 1987 and of all other powers enabling him in that behalf, and, as required by the said section 3(2), with the consent of the Treasury, hereby makes the following Regulations:

## 1 Citation and commencement

These Regulations may be cited as the Non-Domestic Rates (Scotland) Regulations 1988 and shall come into force on 24th November 1988.

## 2 Interpretation

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

## 3 Base rate

For the purposes of section 3 of the Act (non-domestic rates of local authorities) the amount of the base rate in respect of Shetland Islands Council is prescribed as 61.1 pence.

## 4 Maximum non-domestic rates for 1989-90

The maximum non-domestic rate which, under section 3 of the Act, may be determined in respect of the financial year 1989-90 by each local authority set out in column 1 of the Schedule to these Regulations shall be the rate, expressed as an amount of pence per pound, set out in column 2 of that Schedule opposite to the name of that local authority, which amount has been calculated in accordance with subsections (3) and (6) of that section.

## Signature

Ian Lang
Minister of State, Scottish Office
St Andrew’s House,
Edinburgh
27th October 1988
We consent,
David Lightbown
David Maclean
Two of the Lords Commissioners of Her Majesty’s Treasury
31st October 1988

## MAXIMUM NON-DOMESTIC RATE 1989-90

Column 1
Column 2
Authority
Amount of pence per pound
Regional Councils
Borders
48.5
Central
56.1
Dumfries and Galloway
51.6
Fife
62.1
Grampian
46.0
Highland
55.6
Lothian
63.9
Strathclyde
61.9
Tayside
57.9
District Councils
Berwickshire
10.1
Ettrick and Lauderdale
11.5
Roxburgh
12.7
Tweeddale
9.7
Clackmannan
20.1
Falkirk
16.4
Stirling
24.3
Annandale and Eskdale
12.2
Nithsdale
12.2
Stewartry
10.6
Wigtown
10.0
Dunfermline
13.6
Kirkcaldy
16.9
North East Fife
15.2
Aberdeen City
14.8
Banff and Buchan
13.2
Gordon
10.6
Kincardine and Deeside
8.7
Moray
11.1
Badenoch and Strathspey
8.5
Caithness
13.2
Inverness
10.1
Lochaber
15.3
Nairn
8.5
Ross and Cromarty
13.2
Skye and Lochalsh
12.7
Sutherland
10.1
East Lothian
18.0
Edinburgh City
17.7
Midlothian
18.0
West Lothian
15.9
Argyll and Bute
20.1
Bearsden and Milngavie
13.8
Clydebank
20.6
Clydesdale
17.8
Cumbernauld and Kilsyth
17.5
Cumnock and Doon Valley
18.0
Cunninghame
21.7
Dumbarton
20.1
East Kilbride
15.1
Eastwood
10.6
Glasgow City
28.1
Hamilton
19.1
Inverclyde
16.9
Kilmarnock and Loudoun
19.6
Kyle and Carrick
18.0
Monklands
19.1
Motherwell
17.3
Renfrew
19.1
Strathkelvin
16.9
Angus
14.3
Dundee City
22.8
Perth and Kinross
14.8
Islands Councils
Orkney
52.9
Shetland
62.8
Western Isles
77.6

## Explanatory note

(This note is not part of the Regulations)
These Regulations prescribe the maximum non-domestic rate which a local authority may determine for the financial year 1989-90 (regulation 4 and the Schedule).
They also prescribe a base rate for Shetlands Islands Council (regulation 3). This base rate is one of the elements in accordance with which the maximum non-domestic rate for that local authority has been calculated.

---
Source: https://www.legislation.gov.uk/uksi/1988/1904 (the official version)
Page: https://openlegislation.uk/non-domestic-rates-scotland-regulations-1988
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.