The Non-Domestic Rate (Scotland) Order 2017

Made17th January 2017

Laid before the Scottish Parliament19th January 2017

Coming into force1st April 2017

The Scottish Ministers make the following Order in exercise of the powers conferred by section 7B(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 2017 and comes into force on 1st April 2017.

Non-domestic rate for 2017-20182.

For the purposes of section 7B of the Local Government (Scotland) Act 1975, the Scottish Ministers prescribe a rate of 46.6 pence per pound as the non-domestic rate to be levied throughout Scotland in respect of financial year 2017-2018.

DEREK MACKAY

A member of the Scottish Government

St Andrew’s House,

Edinburgh

17th January 2017

EXPLANATORY NOTE

(This note is not part of the Order)

This Order prescribes a rate of 46.6 pence in the pound as the non-domestic rate to be levied throughout Scotland in respect of the financial year 2017-2018. A rate of 48.4 pence in the pound was prescribed by the Scottish Ministers as the non-domestic rate to be levied throughout Scotland for the financial year 2016-2017 (S.S.I. 2016/133).