The Non-Domestic Rate (Scotland) Order 2022
| Jurisdiction | Scotland |
| Citation | SSI 2022/36 |
| Year | 2022 |
2022 No. 36
Rating And Valuation
The Non-Domestic Rate (Scotland) Order 2022
Made 1st February 2022
Laid before the Scottish Parliament 3rd February 2022
Coming into force 1st April 2022
The Scottish Ministers make the following Order in exercise of the powers conferred by section 7B(1) of the Local Government (Scotland) Act 19751and all other powers enabling them to do so.
Citation and commencement
1. This Order may be cited as the Non-Domestic Rate (Scotland) Order 2022 and comes into force on 1 April 2022.
Non-domestic rate for 2022-2023
2. For the purposes of section 7B of the Local Government (Scotland) Act 1975, the Scottish Ministers prescribe a rate of 49.8 pence per pound as the non-domestic rate to be levied throughout Scotland in respect of financial year 2022-2023.
TOM ARTHUR
Authorised to sign by the Scottish Ministers
St Andrew’s House,
Edinburgh
1st February 2022
EXPLANATORY NOTE
(This note is not part of the Order)
This Order prescribes a rate of 49.8 pence in the pound as the non-domestic rate to be levied throughout Scotland in respect of the financial year 2022-2023. A rate of 49 pence in the pound was prescribed by the Scottish Ministers as the non-domestic rate to be levied throughout Scotland for the financial year 2021-2022 ( S.S.I. 2021/63).
To continue reading
Request your trial