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SCOTTISH STATUTORY INSTRUMENTS

2007 No. 2

RATING AND VALUATION

The Non-Domestic Rate (Scotland) Order 2007

  Made 11th January 2007 
  Laid before the Scottish Parliament 15th January 2007 
  Coming into force 1st April 2007 

The Scottish Ministers, in exercise of the powers conferred by sections 7B(1) and 37(1) of the Local Government (Scotland) Act 1975[1] and of all other powers enabling them in that behalf, hereby make the following Order:

Citation and commencement
     1. This Order may be cited as the Non Domestic Rate (Scotland) Order 2007 and shall come into force on 1st April 2007.

Non-domestic rate for 2007-2008
     2. For the purposes of section 7B of the Local Government (Scotland) Act 1975, the Scottish Ministers prescribe a rate of 44.1 pence per pound as the non-domestic rate to be levied throughout Scotland in respect of financial year 2007 2008.


TOM McCABE
A member of the Scottish Executive

St Andrew's House, Edinburgh
11th January 2007


EXPLANATORY NOTE

(This note is not part of the Order)


This Order prescribes a rate of 44.1 pence in the pound as the non-domestic rate to be levied throughout Scotland in respect of the financial year 2007–2008. A rate of 44.9 pence in the pound was the figure prescribed as the non domestic rate to be levied throughout Scotland by the Scottish Ministers for the financial year 2006 2007.

Notes:

 [1] 1975 c.30; section 7B was inserted by the Local Government Finance Act 1992 (c.14), section 110(2) and amended by the Local Government etc. (Scotland) Act 1994 (c.39), section 180(1) and Schedule 13, paragraph 100(4); section 37(1) contains a definition of "prescribed" which is relevant to the exercise of the powers under which this Order is made and which was amended by the Local Government Finance Act 1992, Schedule 13, paragraph 43(c). The functions of the Secretary of State were transferred to the Scottish Ministers by virtue of section 53 of the Scotland Act 1998 (c.46).back


ISBN 978 0 11 071481 3


 © Crown copyright 2007

Prepared 18 January 2007

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URL: http://www.bailii.org/scot/legis/num_reg/2007/20070002.html