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Public Health Supplement

Public Health Supplement

All large retail properties in 2013-14 with a rateable value on or over £300,000 which sells both alcohol and tobacco will also be required to pay the Public Health Supplement of 13p. The Public Health Supplement is in addition to the standard poundage rate and the Large Business Supplement. Further details on the Public Health Supplement legislation can be found with Non-Domestic Rates (Levying) (Scotland) (No. 2) Regulations 2012.