2012 No. 27

Rating And Valuation

The Non-Domestic Rate (Scotland) Order 2012

Made

Laid before the Scottish Parliament

Coming into force

The Scottish Ministers make the following Order in exercise of the powers conferred by sections 7B(1) and 37(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 2012 and comes into force on 1st April 2012.

Non-domestic rate for 2012-20132

For the purposes of section 7B of the Local Government (Scotland) Act 1975, the Scottish Ministers prescribe a rate of 45 pence per pound as the non-domestic rate to be levied throughout Scotland in respect of financial year 2012-2013.

JOHN SWINNEYA member of the Scottish ExecutiveSt Andrew’s House,Edinburgh
EXPLANATORY NOTE

(This note is not part of the Order)

This Order prescribes a rate of 45 pence in the pound as the non-domestic rate to be levied throughout Scotland in respect of the financial year 2012-2013. A rate of 42.6 pence in the pound was the figure prescribed by the Scottish Ministers as the non-domestic rate to be levied throughout Scotland for the financial year 2011-2012 (S.S.I. 2010/457).