The Non-Domestic Rate (Scotland) Order 2023
Jurisdiction | Scotland |
Citation | SSI 2023/29 |
Year | 2023 |
2023 No. 29
Rating And Valuation
The Non-Domestic Rate (Scotland) Order 2023
Made 7th February 2023
Laid before the Scottish Parliament 9th February 2023
Coming into force 1st April 2023
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 2023 and comes into force on 1 April 2023.
Non-domestic rate for 2023-2024
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 the financial year 2023-2024.
TOM ARTHUR
Authorised to sign by the Scottish Ministers
St Andrew’s House,
Edinburgh
7th February 2023
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 2023-2024. A rate of 49.8 pence in the pound was also prescribed by the Scottish Ministers as the non-domestic rate to be levied throughout Scotland for the financial year 2022-2023 ( S.S.I. 2022/36).
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