
1 
This Order may be cited as the Non-Domestic Rate (Scotland) Order 2023 and comes into force on 1 April 2023.
2 
For the purposes of section 7B of the Local Government (Scotland) Act 1975, the Scottish Ministers prescribe a rate of 49.8 pence per pound as the non-domestic rate to be levied throughout Scotland in respect of the financial year 2023-2024.
TOM ARTHUR
Authorised to sign by the Scottish Ministers
St Andrew’s House,
Edinburgh 
7th February 2023 