The Non-Domestic Rate (Scotland) Order 2003

Scottish Statutory Instruments

2003 No. 123

RATING AND VALUATION

The Non-Domestic Rate (Scotland) Order 2003

Made

27th February 2003

Laid before the Scottish Parliament

4th March 2003

Coming into force

1st April 2003

The Scottish Ministers, in exercise of the powers conferred by sections 7B(1) and 37(1) of the Local Government (Scotland) Act 1975(1) and of all other powers enabling them in that behalf, hereby make the following Order:

Citation and commencement

1.  This Order may be cited as the Non-Domestic Rate (Scotland) Order 2003 and shall come into force on 1st April 2003.

Non domestic rate for 2003 2004

2.  For the purposes of section 7B of the Local Government (Scotland) Act 1975, the Scottish Ministers prescribe a rate of 47.8 pence per pound as the non-domestic rate to be levied throughout Scotland in respect of financial year 2003–2004.

ANDREW P KERR

A member of the Scottish Executive

St Andrew’s House, Edinburgh

27th February 2003

Explanatory Note

(This note is not part of the Order)

This Order prescribes a rate of 47.8 pence in the pound as the non-domestic rate to be levied throughout Scotland in respect of the financial year 2003–2004. A rate of 47.8 pence in the pound was the figure prescribed, as the non-domestic rate to be levied throughout Scotland, by the Scottish Ministers for the financial year 2002–2003. Therefore the rate remains unchanged.

(1)

1975 c. 30; section 7B was inserted by the Local Government Finance Act 1992 (c. 14), section 110(2) and amended by the Local Government etc. (Scotland) Act 1994 (c. 39), Schedule 13, paragraph 100(4); 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). The functions of the Secretary of State were transferred to the Scottish Ministers by virtue of section 53 of the Scotland Act 1998 (c. 46).