Scottish Statutory Instruments
2012 No. 27
Rating And Valuation
The Non-Domestic Rate (Scotland) Order 2012
Made 7th February 2012
Laid before the Scottish Parliament 9th February 2012
Coming into force 1st April 2012

The Scottish Ministers make the following Order in exercise of the powers conferred by sections 7B(1) and 37(1) of the Local Government (Scotland) Act 1975 and all other powers enabling them to do so.
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), section 180(1) and 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, section 117(1) and 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).

Citation and commencement
1. This Order may be cited as the Non-Domestic Rate (Scotland) Order 2012 and comes into force on 1st April 2012.

Non-domestic rate for 2012-2013
2. For the purposes of section 7B of the Local Government (Scotland) Act 1975, the Scottish Ministers prescribe a rate of 45 pence per pound as the non-domestic rate to be levied throughout Scotland in respect of financial year 2012-2013.
JOHN SWINNEY
A member of the Scottish Executive
St Andrew’s House,
Edinburgh
7th February 2012

EXPLANATORY NOTE
(This note is not part of the Order)
This Order prescribes a rate of 45 pence in the pound as the non-domestic rate to be levied throughout Scotland in respect of the financial year 2012-2013. A rate of 42.6 pence in the pound was the figure prescribed by the Scottish Ministers as the non-domestic rate to be levied throughout Scotland for the financial year 2011-2012 (S.S.I. 2010/457).