1988 No. 1904 (S.182)
The Non-Domestic Rates (Scotland) Regulations 1988
Made
Laid before Parliament
Coming into force
The Secretary of State, in exercise of the powers conferred upon him by sections 3(2) and (5)(a)(ii) and 26(1) of the Abolition of Domestic Rates Etc. (Scotland) Act 19871 and of all other powers enabling him in that behalf, and, as required by the said section 3(2), with the consent of the Treasury, hereby makes the following Regulations:
Citation and commencement1
These Regulations may be cited as the Non-Domestic Rates (Scotland) Regulations 1988 and shall come into force on 24th November 1988.
Interpretation2
In these Regulations, “the Act” means the Abolition of Domestic Rates Etc. (Scotland) Act 1987.
Base rate3
For the purposes of section 3 of the Act2 (non-domestic rates of local authorities) the amount of the base rate in respect of Shetland Islands Council is prescribed as 61.1 pence.
Maximum non-domestic rates for 1989-904
The maximum non-domestic rate which, under section 3 of the Act, may be determined in respect of the financial year 1989-90 by each local authority set out in column 1 of the Schedule to these Regulations shall be the rate, expressed as an amount of pence per pound, set out in column 2 of that Schedule opposite to the name of that local authority, which amount has been calculated in accordance with subsections (3) and (6) of that section.
We consent,
SCHEDULEMAXIMUM NON-DOMESTIC RATE 1989-90
Column 1 | Column 2 |
|---|---|
Authority | Amount of pence per pound |
Regional Councils | |
Borders | 48.5 |
Central | 56.1 |
Dumfries and Galloway | 51.6 |
Fife | 62.1 |
Grampian | 46.0 |
Highland | 55.6 |
Lothian | 63.9 |
Strathclyde | 61.9 |
Tayside | 57.9 |
District Councils | |
Berwickshire | 10.1 |
Ettrick and Lauderdale | 11.5 |
Roxburgh | 12.7 |
Tweeddale | 9.7 |
Clackmannan | 20.1 |
Falkirk | 16.4 |
Stirling | 24.3 |
Annandale and Eskdale | 12.2 |
Nithsdale | 12.2 |
Stewartry | 10.6 |
Wigtown | 10.0 |
Dunfermline | 13.6 |
Kirkcaldy | 16.9 |
North East Fife | 15.2 |
Aberdeen City | 14.8 |
Banff and Buchan | 13.2 |
Gordon | 10.6 |
Kincardine and Deeside | 8.7 |
Moray | 11.1 |
Badenoch and Strathspey | 8.5 |
Caithness | 13.2 |
Inverness | 10.1 |
Lochaber | 15.3 |
Nairn | 8.5 |
Ross and Cromarty | 13.2 |
Skye and Lochalsh | 12.7 |
Sutherland | 10.1 |
East Lothian | 18.0 |
Edinburgh City | 17.7 |
Midlothian | 18.0 |
West Lothian | 15.9 |
Argyll and Bute | 20.1 |
Bearsden and Milngavie | 13.8 |
Clydebank | 20.6 |
Clydesdale | 17.8 |
Cumbernauld and Kilsyth | 17.5 |
Cumnock and Doon Valley | 18.0 |
Cunninghame | 21.7 |
Dumbarton | 20.1 |
East Kilbride | 15.1 |
Eastwood | 10.6 |
Glasgow City | 28.1 |
Hamilton | 19.1 |
Inverclyde | 16.9 |
Kilmarnock and Loudoun | 19.6 |
Kyle and Carrick | 18.0 |
Monklands | 19.1 |
Motherwell | 17.3 |
Renfrew | 19.1 |
Strathkelvin | 16.9 |
Angus | 14.3 |
Dundee City | 22.8 |
Perth and Kinross | 14.8 |
Islands Councils | |
Orkney | 52.9 |
Shetland | 62.8 |
Western Isles | 77.6 |
(This note is not part of the Regulations)