
1 
This Order may be cited as the Non-Domestic Rate (Scotland) Order 2021 and comes into force on 1 April 2021.
2 
For the purposes of section 7B of the Local Government (Scotland) Act 1975, the Scottish Ministers prescribe a rate of 49 pence per pound as the non-domestic rate to be levied throughout Scotland in respect of financial year 2021-2022.
KATE FORBES
A member of the Scottish Government
St Andrew’s House,
Edinburgh
4th February 2021