
1 
These Regulations may be cited as the Non-Domestic Rates (Scotland) Regulations 1988 and shall come into force on 24th November 1988.
2 
In these Regulations, “the Act” means the Abolition of Domestic Rates Etc. (Scotland) Act 1987.
3 
For the purposes of section 3 of the Act (non-domestic rates of local authorities) the amount of the base rate in respect of Shetland Islands Council is prescribed as 61.1 pence.
4 
The maximum non-domestic rate which, under section 3 of the Act, may be determined in respect of the financial year 1989-90 by each local authority set out in column 1 of the Schedule to these Regulations shall be the rate, expressed as an amount of pence per pound, set out in column 2 of that Schedule opposite to the name of that local authority, which amount has been calculated in accordance with subsections (3) and (6) of that section.
Ian Lang
Minister of State, Scottish Office
St Andrew’s House,
Edinburgh
27th October 1988We consent,
David Lightbown
David Maclean
Two of the Lords Commissioners of Her Majesty’s Treasury
31st October 1988
SCHEDULE
Regulation 4


Column 1 Column 2
Authority Amount of pence per pound
Regional Councils
Borders 48.5
Central 56.1
Dumfries and Galloway 51.6
Fife 62.1
Grampian 46.0
Highland 55.6
Lothian 63.9
Strathclyde 61.9
Tayside 57.9
District Councils
Berwickshire 10.1
Ettrick and Lauderdale 11.5
Roxburgh 12.7
Tweeddale 9.7
Clackmannan 20.1
Falkirk 16.4
Stirling 24.3
Annandale and Eskdale 12.2
Nithsdale 12.2
Stewartry 10.6
Wigtown 10.0
Dunfermline 13.6
Kirkcaldy 16.9
North East Fife 15.2
Aberdeen City 14.8
Banff and Buchan 13.2
Gordon 10.6
Kincardine and Deeside 8.7
Moray 11.1
Badenoch and Strathspey 8.5
Caithness 13.2
Inverness 10.1
Lochaber 15.3
Nairn 8.5
Ross and Cromarty 13.2
Skye and Lochalsh 12.7
Sutherland 10.1
East Lothian 18.0
Edinburgh City 17.7
Midlothian 18.0
West Lothian 15.9
Argyll and Bute 20.1
Bearsden and Milngavie 13.8
Clydebank 20.6
Clydesdale 17.8
Cumbernauld and Kilsyth 17.5
Cumnock and Doon Valley 18.0
Cunninghame 21.7
Dumbarton 20.1
East Kilbride 15.1
Eastwood 10.6
Glasgow City 28.1
Hamilton 19.1
Inverclyde 16.9
Kilmarnock and Loudoun 19.6
Kyle and Carrick 18.0
Monklands 19.1
Motherwell 17.3
Renfrew 19.1
Strathkelvin 16.9
Angus 14.3
Dundee City 22.8
Perth and Kinross 14.8
Islands Councils
Orkney 52.9
Shetland 62.8
Western Isles 77.6