2015 No. 47

Rating And Valuation

The Non-Domestic Rate (Scotland) Order 2015

Made

Laid before the Scottish Parliament

Coming into force

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 19751 and all other powers enabling them to do so.

Citation and commencement1

This Order may be cited as the Non-Domestic Rate (Scotland) Order 2015 and comes into force on 1st April 2015.

Non-domestic rate for 2015-20162

For the purposes of section 7B of the Local Government (Scotland) Act 1975, the Scottish Ministers prescribe a rate of 48 pence per pound as the non-domestic rate to be levied throughout Scotland in respect of financial year 2015-2016.

 JOHN SWINNEY  A member of the Scottish GovernmentSt Andrew’s House,Edinburgh
EXPLANATORY NOTE

(This note is not part of the Order)

This Order prescribes a rate of 48 pence in the pound as the non-domestic rate to be levied throughout Scotland in respect of the financial year 2015-2016. A rate of 47.1 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 2014-2015 (S.S.I. 2014/28).