
2025 No. 37
RATING AND VALUATION
The Non-Domestic Rate (Scotland) Order 2025
Made 18th February 2025
Laid before the Scottish Parliament 20th February 2025
Coming into force 1st April 2025
The Scottish Ministers make the following Order in exercise of the powers conferred by section 7B(1) of the Local Government (Scotland) Act 1975 and all other powers enabling them to do so.
Citation and commencement
1 
This Order may be cited as the Non-Domestic Rate (Scotland) Order 2025 and comes into force on 1 April 2025.
Non-domestic rate for 2025-2026
2 
For the purposes of section 7B of the Local Government (Scotland) Act 1975, the Scottish Ministers specify a rate of 49.8 pence per pound as the non-domestic rate to be levied throughout Scotland in respect of the financial year 2025-2026.
IVAN MCKEE
Authorised to sign by the Scottish Ministers
St Andrew's House
Edinburgh
18th February 2025