The Non-Domestic Rate (Scotland) Order 2010

Made: 9th February 2010

Laid before the Scottish Parliament: 10th February 2010

Coming into force: 1st April 2010

The Scottish Ministers make the following Order in exercise of the powers conferred by sections7B(1) and 37(1) of the Local Government (Scotland) Act 1975[^f00001] and all other powers enabling them to do so.

Citation and commencement

1

This Order may be cited as the Non‑Domestic Rate (Scotland) Order 2010 and comes into force on 1stApril 2010.

Non-domestic rate for 2010-2011

2

For the purposes of section7B of the Local Government (Scotland) Act 1975, the Scottish Ministers prescribe a rate of 40.7pence per pound as the non‑domestic rate to be levied throughout Scotland in respect of financial year 2010‑2011.

Signed

JOHN SWINNEY — A member of the Scottish Executive — 9th February 2010

Explanatory note

(This note is not part of the Order)

EXPLANATORY NOTE

This Order prescribes a rate of 40.7pence in the pound as the non-domestic rate to be levied throughout Scotland in respect of the financial year 2010‑2011. A rate of 48.1pence 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 2009‑2010 (S.S.I.2009/3).

Footnotes

[^f00001]: 1975 c.30; section7B was inserted by the Local Government Finance Act 1992 (c.14), section110(2) and amended by the Local Governmentetc. (Scotland) Act 1994 (c.39), section 180(1) and Schedule13, paragraph100(4); section37(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, section 117(1) and Schedule13, paragraph43(c). The functions of the Secretary of State were transferred to the Scottish Ministers by virtue of section53 of the Scotland Act 1998 (c.46).