Scottish Ministers have set the national non-domestic rate for 2026–27 at 48.1 pence in the pound. The Non‑Domestic Rate (Scotland) Order 2026 (S.S.I. 2026/39), made on 29 January 2026 and laid before the Scottish Parliament on 2 February 2026, provides the statutory basis under section 7B(1) of the Local Government (Scotland) Act 1975. The Order comes into force on 1 April 2026.
This moves the poundage down from the 49.8 pence specified for 2025–26 by S.S.I. 2025/37. The change of 1.7 pence represents a 3.4 per cent reduction in the rate applied to rateable values, before reliefs or supplements are considered.
For budgeting, the shift is material. A property with a rateable value of £30,000 would face a headline annual liability of £14,430 at 48.1p compared with £14,940 at 49.8p, a difference of £510. On a £100,000 rateable value, the headline difference would be £1,700. These figures are illustrative and exclude any reliefs, transitional arrangements or separate supplements.
The instrument sets a single national rate to be levied throughout Scotland. It does not change eligibility for relief schemes or establish any property supplements for higher rateable values; where such measures exist, they are provided for in separate secondary legislation or administrative guidance issued by the Scottish Government.
Under the 1975 Act framework, local authorities calculate non-domestic rates by applying the national rate to each property’s rateable value and subsequently applying reliefs and any applicable supplements. The 48.1p poundage therefore forms the baseline for council billing in the 2026–27 financial year.
The Order is authorised for signature by Ivan McKee on behalf of the Scottish Ministers at St Andrew’s House, Edinburgh. The enabling powers are located in section 7B of the Local Government (Scotland) Act 1975, originally inserted by the Local Government Finance Act 1992 and later amended, with responsibilities transferred to the Scottish Ministers by the Scotland Act 1998.
Ratepayers and finance teams should update forecasts and cashflow models to reflect the 48.1p baseline from 1 April 2026. It remains prudent to verify current rateable values and review eligibility for any national or local reliefs, which are determined outside this Order and may be confirmed by separate instruments.
The Order’s laying on 2 February 2026 provides statutory certainty ahead of the new financial year. Councils will apply the 48.1p national rate in 2026–27 billing, with reliefs and any separate supplements applied in the normal way under existing rules.