
1 
These Regulations may be cited as the Non-Domestic Rates (Scotland) (No.2) Regulations 1991 and shall come into force on 7th February 1991.
2 
In these Regulations,“theAct” means the Abolition of Domestic Rates Etc. (Scotland) Act 1987.
3 
For the purposes of section 3A of the Act, the Secretary of State prescribes in respect of the financial year. 1991-92 for each local authority set out in column 1 of the Schedule to these Regulations the non-domestic rate, expressed as an amount of pence per pound, set out in column 2 of that Schedule opposite the name of that local authority.
4 
The Non-Domestic Rates (Scotland) Regulations 1991 are hereby revoked.
Allan Stewart
Parliamentary Under Secretary of State, Scottish Office
St. Andrew’s House,
Edinburgh
24th January 1991
SCHEDULE
Regulation 3


Column 1 Column 2
Local Authority Amount of pence per pound
Regional Councils
Borders 36.5
Central 42.3
Dumfries and Galloway 38.9
Fife 46.8
Grampian 34.7
Highland 41.9
Lothian 48.2
Strathclyde 46.7
Tayside 43.6
District Councils
Berwickshire 7.6
Ettrick and Lauderdale 8.6
Roxburgh 9.5
Tweeddale 7.3
Clackmannan 15.1
Falkirk 12.4
Stirling 18.4
Annandale and Eskdale 9.2
Nithsdale 9.2
Stewartry 8.0
Wigtown 7.5
Dunfermline 10.2
Kirkcaldy 12.8
North East Fife 11.5
Aberdeen City 11.2
Banff and Buchan 9.9
Gordon 8.0
Kincardine and Deeside 6.6
Moray 8.3
Badenoch and Strathspey 6.4
Caithness 9.9
Inverness 7.6
Lochaber 11.6
Nairn 6.4
Ross and Cromarty 9.9
Skye and Lochalsh 9.5
Sutherland 7.2
East Lothian 13.6
Edinburgh City 13.3
Midlothian 13.6
West Lothian 12.0
Argyll and Bute 15.1
Bearsden and Milngavie 10.4
Clydebank 15.5
Clydesdale 13.4
Cumbernauld and Kilsyth 13.2
Cumnock and Doon Valley 13.6
Cunninghame 16.3
Dumbarton 15.1
East Kilbride 11.4
Eastwood 8.0
Glasgow City 21.2
Hamilton 14.4
Inverclyde 12.8
Kilmarnock and Loudoun 13.2
Kyle and Carrick 13.6
Monklands 14.4
Motherwell 13.1
Renfrew 14.4
Strathkelvin 12.8
Angus 10.8
Dundee City 17.1
Perth and Kinross 11.2
Islands Councils
Orkney 39.9
Shetland 38.6
Western Isles 58.4