The Non-Domestic Rate (Scotland) Order 2016

Citation and commencement

1.  This Order may be cited as the Non-Domestic Rate (Scotland) Order 2016 and comes into force on 1st April 2016.

Non-domestic rate for 2016-2017

2.  For the purposes of section 7B of the Local Government (Scotland) Act 1975, the Scottish Ministers prescribe a rate of 48.4 pence per pound as the non-domestic rate to be levied throughout Scotland in respect of financial year 2016-2017.

JOHN SWINNEY

A member of the Scottish Government

St Andrew’s House,

Edinburgh

22nd February 2016