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					<dc:identifier>http://www.legislation.gov.uk/ssi/2026/39/note/made</dc:identifier><dc:title>The Non-Domestic Rate (Scotland) Order 2026</dc:title><dc:language>en</dc:language><dc:publisher>King's Printer for Scotland</dc:publisher><dc:modified>2026-02-02</dc:modified><dc:subject scheme="SIheading">RATING AND VALUATION</dc:subject>
					<dc:description>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).</dc:description>
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</ukm:DocumentClassification><ukm:Year Value="2026"/><ukm:Number Value="39"/><ukm:Made Date="2026-01-29"/><ukm:Laid Date="2026-02-02" Time="00:00:00" Class="ScottishParliament"/><ukm:ComingIntoForce>
<ukm:DateTime Date="2026-04-01" Time="00:00:00"/>
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									<ukm:Notes><ukm:Note IdURI="http://www.legislation.gov.uk/id/ssi/2026/39/notes"/><ukm:Alternatives><ukm:Alternative URI="http://www.legislation.gov.uk/ssi/2026/39/pdfs/ssipn_20260039_en_001.pdf" Date="2026-02-02" Title="Policy Note" Size="30333"/></ukm:Alternatives>       
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					<ukm:OtherDocuments><ukm:OtherDocument URI="http://www.legislation.gov.uk/ssi/2026/39/pdfs/ssiod_20260039_en_001.pdf" Date="2026-02-02" Title="Child Rights and Wellbeing Impact Assessment" Size="31471"/></ukm:OtherDocuments><ukm:Alternatives><ukm:Alternative URI="http://www.legislation.gov.uk/ssi/2026/39/pdfs/ssi_20260039_en.pdf" Date="2026-02-02" Size="178440" Print="true"/></ukm:Alternatives>
					
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<Title>Explanatory Note</Title>
<Comment>
<Para>
<Text>(This note is not part of the Order)</Text>
</Para>
</Comment>
<P>
<Text>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 (<Citation URI="http://www.legislation.gov.uk/id/ssi/2025/37" id="c00001" Year="2025" Number="37" Class="ScottishStatutoryInstrument">S.S.I. 2025/37</Citation>).</Text>
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