NDR Legislation - NDR Consultative Group - 2 February 2026

The NDR Consultative Group have informed us that The following instruments are being laid in the Scottish Parliament: 

SSI 2026/39 - The Non-Domestic Rate (Scotland) Order 2026

This instrument sets the poundage which applies to non-domestic properties in Scotland from 1 April 2026 to 31 March 2027. The Basic Property Rate which applies to properties with a rateable value up to and including £51,000, will be 48.1 pence in 2026-27.

SSI 2026/44 - The Non-Domestic Rating (Valuation of Utilities) (Scotland) Amendment Order 2026

This instrument makes routine amendments to the Non-Domestic Rating (Valuation of Utilities) (Scotland) Order 2005.

The Policy notes for these instruments provide further detail and can be accessed via the links provided above.