The Non-Domestic Rate (Scotland) Order 1995

Statutory Instruments

1995 No. 312 (S.12)

RATING AND VALUATION

The Non-Domestic Rate (Scotland) Order 1995

Made

8th February 1995

Laid before Parliament

22nd February 1995

Coming into force

1st April 1995

The Secretary of State, in exercise of the powers conferred upon him by sections 7B(1) and 37(1) of the Local Government (Scotland) Act 1975(1) and of all other powers enabling him in that behalf, hereby makes the following Order:

Citation and commencement

1.  This Order may be cited as the Non-Domestic Rate (Scotland) Order 1995 and shall come into force on 1st April 1995.

Non-domestic rate for 1995-96

2.  For the purposes of section 7B of the Local Government (Scotland) Act 1975, the Secretary of State prescribes a rate of 43.2 pence per pound as the non-domestic rate to be levied throughout Scotland in respect of financial year 1995-96.

George Kynoch

Parliamentary Under Secretary of State, Scottish Office

St Andrew’s House,

Edinburgh

8th February 1995

Explanatory Note

(This note is not part of the Order)

This Order prescribes a rate of 43.2 pence in the pound as the non-domestic rate to be levied throughout Scotland in respect of financial year 1995-96.

(1)

1975 c. 30; section 7B is inserted (with effect from 31st March 1995) by virtue of the Local Government Finance Act 1992 (c. 14), section 110(2) and S.I. 1994/3152, and is amended (with effect from 1st April 1995) by virtue of the Local Government etc. (Scotland) Act 1994 (c. 39), Schedule 13, paragraph 100(4) and S.I. 1994/3150; section 37(1) contains a definition of “prescribed” which is relevant to the exercise of the powers under which this Order is made and which was amended by the Local Government Finance Act 1992, Schedule 13, paragraph 43(c).