# The Non-Domestic Rates (Scotland) Regulations 1991

S.I. 1991/42 · made 14 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 (Scotland) Act 1987 (repealed)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 14th January 1991
Laid before Parliament 18th January 1991
Coming into force 8th 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) Regulations 1991 and shall come into force on 8th February 1991.

## 2 Interpretation

In these Regulations, “the Act” 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.

## Signature

Allan Stewart
Parliamentary Under Secretary of State, Scottish Office
St. Andrew’s House,
Edinburgh
14th January 1991

## PRESCRIBED NON-DOMESTIC RATES 1991-92

Column 1
Column 2
Local Authority
Amount of pence per pound
Regional Councils
Borders
37.9
Central
43.9
Dumfries and Galloway
40.4
Fife
48.6
Grampian
36.0
Highland
43.5
Lothian
50.0
Strathclyde
48.5
Tayside
45.3
District Councils
Berwickshire
7.9
Ettrick and Lauderdale
9.0
Roxbugh
9.9
Tweeddale
7.6
Clackmannan
15.7
Falkirk
12.9
Stirling
19.1
Annandale and Eskdale
9.6
Nithsdale
9.6
Stewartry
8.3
Wigtown
7.8
Dunfermline
10.6
Kircaldy
13.3
North East Fife
11.9
Aberdeen City
11.6
Banff and Buchan
10.3
Gordon
8.3
Kincardine and Deeside
6.8
Moray
8.6
Badenoch and Strathspey
6.6
Caithness
10.3
Inverness
7.9
Lochaber
12.0
Nairn
6.6
Ross and Cromarty
10.3
Skye and Lochalsh
9.9
Sutherland
7.5
East Lothian
14.1
Edinburgh City
13.8
Midlothian
14.1
West Lothian
12.4
Argyll and Bute
15.7
Bearsden and Milngavie
10.9
Clydebank
16.1
Clydesdale
13.9
Cumbernauld and Kilsyth
13.7
Cumnock and Doon Valley
14.1
Cunninghame
17.0
Dumbarton
15.7
East Kilbride
11.8
Eastwood
8.3
Glasgow City
22.0
Hamilton
15.0
Inverclyde
13.3
Kilmarnock and Loudoun
13.7
Kyle and Carrick
14.1
Monklands
15.0
Motherwell
13.6
Renfrew
15.0
Strathkelvin
13.3
Angus
11.2
Dundee City
17.8
Perth and Kinross
11.6
Islands Councils
Orkney
41.4
Shetland
39.1
Western Isles
60.7

## 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).

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Source: https://www.legislation.gov.uk/uksi/1991/42 (the official version)
Page: https://openlegislation.uk/non-domestic-rates-scotland-regulations-1991
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.