The Non-Domestic Rate (Scotland) (No. 2) Order 2010 No. 457


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Statutory Instruments of the Scottish Parliament


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Scottish Statutory Instruments

2010 No. 457

Rating And Valuation

The Non-Domestic Rate (Scotland) (No. 2) Order 2010

Made

15th December 2010

Laid before the Scottish Parliament

20th December 2010

Coming into force

1st April 2011

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 1975(1) and all other powers enabling them to do so.

Citation and commencement

1. This Order may be cited as the Non-�Domestic Rate (Scotland) (No. 2) Order 2010 and comes into force on 1st April 2011.

Non-domestic rate for 2011-2012

2. For the purposes of section 7B of the Local Government (Scotland) Act 1975, the Scottish Ministers prescribe a rate of 42.6 pence per pound as the non-�domestic rate to be levied throughout Scotland in respect of financial year 2011-�2012.

JOHN SWINNEY

A member of the Scottish Executive

St Andrew-�s House,

Edinburgh

15th December 2010

EXPLANATORY NOTE

(This note is not part of the Order)

This Order prescribes a rate of 42.6 pence in the pound as the non-domestic rate to be levied throughout Scotland in respect of the financial year 2011-�2012. A rate of 40.7 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 2010-�2011 (S.S.I. 2010/36).

(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, section 117(1) and 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).


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