The Non-Domestic Rate (Scotland) Order 2021
This Order prescribes a rate of 49 pence in the pound as the non-domestic rate to be levied throughout Scotland in respect of the financial year 2021-2022. A rate of 49.8 pence in the pound was prescribed by the Scottish Ministers as the non-domestic rate to be levied throughout Scotland for the financial year 2020-2021 (S.S.I. 2020/37).