# The Non-Domestic Rates (Scotland) Regulations 1988, Regulation 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.

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Source: https://www.legislation.gov.uk/uksi/1988/1904/regulation/3 (the official version)
Page: https://openlegislation.uk/non-domestic-rates-scotland-regulations-1988/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.