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The Non-Domestic Rates (Enterprise Areas) (Scotland) Amendment Regulations 2013

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Citation and commencement

1.  These Regulations may be cited as the Non-Domestic Rates (Enterprise Areas) (Scotland) Amendment Regulations 2013 and come into force on 1st April 2013.

Amendment of the Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 2012

2.  The Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 2012(1) are amended as follows.

3.—(1) In regulation 2(1) (interpretation)—

(a)in the definition of “the General Manufacturing and Growth Sectors Enterprise Area”, after sub-paragraph (b) insert—

and

(c)each area delineated in red on the maps entitled “General Manufacturing and Growth Sectors Enterprise Area - West Lothian - Broxburn” and “General Manufacturing and Growth Sectors Enterprise Area - West Lothian - Eliburn, Livingston”, both dated 31st January 2013;; and

(b)in the definition of “the Life Sciences Enterprise Area”, in sub-paragraph (c) for “8th February 2012” substitute “21st January 2013”.

(2) In regulation 3 (lands and heritages in enterprise areas)—

(a)after “applies”, insert “in the period beginning with 1st April 2013 and ending 31st March 2016”; and

(b)for “the period of 12 months beginning with 1st April 2012” substitute “that period”.

4.  In Part 1 of the Schedule (activities giving rise to eligibility for business rates relief in the Life Sciences Enterprise Area), after “Pharmaceutical services, including contract research” insert—

Production of chemicals

Provision of telehealthcare.

5.  For Part 3 of the Schedule, substitute—

PART 3ACTIVITIES GIVING RISE TO ELIGIBILITY FOR BUSINESS RATES RELIEF IN THE GENERAL MANUFACTURING AND GROWTH SECTORS ENTERPRISE AREA

Creative Clyde

  • Activities involved in the programming, production, post-production, digital distribution or broadcasting of motion picture, video, television, radio, computer games, internet channels or websites

  • Architectural design

  • Digital animation

  • Digital design

  • Digital publishing of books, magazines, journals, periodicals, computer games or music

  • Production of digital advertising or digital marketing materials

  • Software development

  • Sound recording or reproduction of sound recording

Prestwick International

  • Manufacture of aircraft or spacecraft or related machinery

  • Repair or maintenance of aircraft or spacecraft or related machinery

  • Manufacture of aircraft parts or components

  • Repair or maintenance of aircraft parts or components

  • Distribution of aircraft parts or components

  • Design or development of aircraft, aero-engines or aircraft components

  • Certification of aircraft, aero-engines or aircraft components

  • Manufacture of aircraft, aero-engines or aircraft components

  • Manufacture of electronic systems used on aircraft, spacecraft or related machinery

  • Repair or maintenance of electronic systems used on aircraft, spacecraft or related machinery

  • Design or development of electronic systems used on aircraft, spacecraft or related machinery

  • Design or development of aerospace-related software

  • Provision of aerospace-related logistics services

  • Research and development into aerospace-related materials or aerostructures

  • Design or development of aerospace-related design systems or manufacturing systems

  • Manufacture of aerospace-related design systems or manufacturing systems

  • Other aerospace or aviation-related equipment development, manufacture or maintenance activities

West Lothian

Food Manufacture
  • Manufacture of breakfast cereals or cereals-based food

  • Manufacture of edible oils, margarine or fats

  • Manufacture of fruit juice or vegetable juice

  • Manufacture of milk products

  • Manufacture of pasta, noodles, couscous or similar farinaceous products

  • Manufacture of pastry, biscuits or cake products

  • Manufacture of prepared feeds for farm animals or prepared pet food

  • Manufacture of prepared meals or dietetic food, including specially prepared low calorie food or food prepared for specific dietary requirements

  • Manufacture of sugar, cocoa or chocolate, or of confectionery based on any of these products

  • Processing and preserving of fruit or vegetables

  • Processing and preserving of meat, poultry, fish, crustaceans or molluscs

  • Production of meat, poultry or fish products

  • Production of coffee or coffee substitutes

  • Production of liquid milk, cream, butter or cheese

  • Grain milling

  • Tea processing

Beverage Manufacture
  • Distilling, rectifying or blending of spirits

  • Manufacture of malt, wine, beer, cider or other non-distilled fermented beverages

  • Manufacture of soft drinks

  • Production of bottled water.

Persons to whom rates relief is applicable on 31st March 2013

6.  Where rates relief is applicable to a person on 31st March 2013 under the Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 2012, the provisions which are amended by these Regulations continue to have effect on and after 1st April 2013 and until 31st March 2016 as they had effect immediately before 1st April 2013.

JOHN SWINNEY

A member of the Scottish Government

St Andrew’s House,

Edinburgh

26th February 2013

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