Availability of relief
This section has no associated Policy Notes
4. The circumstances referred to in regulation 3 are that—
(a)(i)a new entry in respect of the lands and heritages is made in the valuation roll after 1st April 2012; or
(ii)the lands and heritages have been unoccupied for a continuous period of 3 months before the person seeking relief took occupation for the purpose of carrying out the activity referred to in regulation 3; and
(b)an application for relief is made in accordance with regulation 6 or was made in accordance with regulation 6 of the Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 2012(1).
(1)
S.S.I. 2012/48, amended by S.S.I. 2013/78.