Citation and commencement1
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 20122 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;
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 20136
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.