
1 
These Regulations may be cited as the Non-Domestic Rates (Scotland) Regulations 1991 and shall come into force on 8th February 1991.
2 
In these Regulations, “the Act” 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.
Allan Stewart
Parliamentary Under Secretary of State, Scottish Office
St. Andrew’s House,
Edinburgh
14th January 1991
SCHEDULE
Regulation 3


Column 1 Column 2
Local Authority Amount of pence per pound
Regional Councils
Borders 37.9
Central 43.9
Dumfries and Galloway 40.4
Fife 48.6
Grampian 36.0
Highland 43.5
Lothian 50.0
Strathclyde 48.5
Tayside 45.3
District Councils
Berwickshire 7.9
Ettrick and Lauderdale 9.0
Roxbugh 9.9
Tweeddale 7.6
Clackmannan 15.7
Falkirk 12.9
Stirling 19.1
Annandale and Eskdale 9.6
Nithsdale 9.6
Stewartry 8.3
Wigtown 7.8
Dunfermline 10.6
Kircaldy 13.3
North East Fife 11.9
Aberdeen City 11.6
Banff and Buchan 10.3
Gordon 8.3
Kincardine and Deeside 6.8
Moray 8.6
Badenoch and Strathspey 6.6
Caithness 10.3
Inverness 7.9
Lochaber 12.0
Nairn 6.6
Ross and Cromarty 10.3
Skye and Lochalsh 9.9
Sutherland 7.5
East Lothian 14.1
Edinburgh City 13.8
Midlothian 14.1
West Lothian 12.4
Argyll and Bute 15.7
Bearsden and Milngavie 10.9
Clydebank 16.1
Clydesdale 13.9
Cumbernauld and Kilsyth 13.7
Cumnock and Doon Valley 14.1
Cunninghame 17.0
Dumbarton 15.7
East Kilbride 11.8
Eastwood 8.3
Glasgow City 22.0
Hamilton 15.0
Inverclyde 13.3
Kilmarnock and Loudoun 13.7
Kyle and Carrick 14.1
Monklands 15.0
Motherwell 13.6
Renfrew 15.0
Strathkelvin 13.3
Angus 11.2
Dundee City 17.8
Perth and Kinross 11.6
Islands Councils
Orkney 41.4
Shetland 39.1
Western Isles 60.7