2026 No. 39
RATING AND VALUATION
The Non-Domestic Rate (Scotland) Order 2026
Made
Laid before the Scottish Parliament
Coming into force
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 2026 and comes into force on 1 April 2026.
Non-domestic rate for 2026-20272.
For the purposes of section 7B of the Local Government (Scotland) Act 1975, the Scottish Ministers specify a rate of 48.1 pence per pound as the non-domestic rate to be levied throughout Scotland in respect of the financial year 2026-2027.
IVAN MCKEE
Authorised to sign by the Scottish Ministers
St Andrew's House
Edinburgh
Explanatory Note
(This note is not part of the Order)
This Order specifies a rate of 48.1 pence in the pound as the non-domestic rate to be levied throughout Scotland in respect of the financial year 2026-2027. A rate of 49.8 pence in the pound was specified by the Scottish Ministers as the non-domestic rate for the financial year 2025-2026 (S.S.I. 2025/37).