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					<dc:identifier>http://www.legislation.gov.uk/ssi/2012/48/contents</dc:identifier><dc:title>The Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 2012</dc:title><dc:subject>Business rates</dc:subject><dc:subject>Information and communication technology</dc:subject><dc:subject>Biology and applied life sciences</dc:subject><dc:subject>Cinemas</dc:subject><dc:subject>Motor industry</dc:subject><dc:language>en</dc:language><dc:subject scheme="SIheading">RATING AND VALUATION</dc:subject><dc:publisher>Statute Law Database</dc:publisher><dc:modified>2026-07-06</dc:modified><dc:contributor>Expert Participation</dc:contributor><dct:valid>2021-04-01</dct:valid>
					<dc:description>These Regulations provide relief for business rates in four enterprise areas.</dc:description>
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				</ukm:Metadata><Contents><ContentsTitle>The Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 2012</ContentsTitle><ContentsItem ContentRef="regulation-1" IdURI="http://www.legislation.gov.uk/id/ssi/2012/48/regulation/1" DocumentURI="http://www.legislation.gov.uk/ssi/2012/48/regulation/1" RestrictExtent="S"><ContentsNumber>1</ContentsNumber><ContentsTitle>Citation and commencement</ContentsTitle></ContentsItem><ContentsItem ContentRef="regulation-2" IdURI="http://www.legislation.gov.uk/id/ssi/2012/48/regulation/2" RestrictStartDate="2013-04-01" RestrictExtent="S" DocumentURI="http://www.legislation.gov.uk/ssi/2012/48/regulation/2"><ContentsNumber>2</ContentsNumber><ContentsTitle>Interpretation</ContentsTitle></ContentsItem><ContentsItem ContentRef="regulation-3" IdURI="http://www.legislation.gov.uk/id/ssi/2012/48/regulation/3" RestrictStartDate="2013-04-01" RestrictExtent="S" DocumentURI="http://www.legislation.gov.uk/ssi/2012/48/regulation/3"><ContentsNumber>3</ContentsNumber><ContentsTitle>Lands and heritages in enterprise areas</ContentsTitle></ContentsItem><ContentsItem ContentRef="regulation-4" IdURI="http://www.legislation.gov.uk/id/ssi/2012/48/regulation/4" DocumentURI="http://www.legislation.gov.uk/ssi/2012/48/regulation/4" RestrictExtent="S"><ContentsNumber>4</ContentsNumber><ContentsTitle>Availability of relief</ContentsTitle></ContentsItem><ContentsItem ContentRef="regulation-5" IdURI="http://www.legislation.gov.uk/id/ssi/2012/48/regulation/5" RestrictStartDate="2021-01-01" RestrictExtent="S" DocumentURI="http://www.legislation.gov.uk/ssi/2012/48/regulation/5"><ContentsNumber>5</ContentsNumber><ContentsTitle>Relief granted</ContentsTitle></ContentsItem><ContentsItem ContentRef="regulation-6" IdURI="http://www.legislation.gov.uk/id/ssi/2012/48/regulation/6" DocumentURI="http://www.legislation.gov.uk/ssi/2012/48/regulation/6" RestrictExtent="S"><ContentsNumber>6</ContentsNumber><ContentsTitle>Applications for relief</ContentsTitle></ContentsItem><ContentsItem ContentRef="regulation-7" IdURI="http://www.legislation.gov.uk/id/ssi/2012/48/regulation/7" DocumentURI="http://www.legislation.gov.uk/ssi/2012/48/regulation/7" RestrictExtent="S"><ContentsNumber>7</ContentsNumber><ContentsTitle>Exemptions and discretionary reductions and remissions</ContentsTitle></ContentsItem><ContentsSchedules><ContentsSchedule ContentRef="schedule" IdURI="http://www.legislation.gov.uk/id/ssi/2012/48/schedule" RestrictStartDate="2013-04-01" RestrictExtent="S" DocumentURI="http://www.legislation.gov.uk/ssi/2012/48/schedule"><ContentsNumber>SCHEDULE</ContentsNumber><ContentsPart ContentRef="schedule-part-1" IdURI="http://www.legislation.gov.uk/id/ssi/2012/48/schedule/part/1" RestrictStartDate="2013-04-01" RestrictExtent="S" DocumentURI="http://www.legislation.gov.uk/ssi/2012/48/schedule/part/1"><ContentsNumber>PART 1</ContentsNumber><ContentsTitle>ACTIVITIES GIVING RISE TO ELIGIBILITY FOR BUSINESS RATES RELIEF IN THE LIFE SCIENCES ENTERPRISE AREA</ContentsTitle></ContentsPart><ContentsPart ContentRef="schedule-part-2" IdURI="http://www.legislation.gov.uk/id/ssi/2012/48/schedule/part/2" RestrictStartDate="2012-04-01" RestrictExtent="S" DocumentURI="http://www.legislation.gov.uk/ssi/2012/48/schedule/part/2"><ContentsNumber>PART 2</ContentsNumber><ContentsTitle>ACTIVITIES GIVING RISE TO ELIGIBILITY FOR BUSINESS RATES RELIEF IN THE LOW CARBON/RENEWABLES EAST ENTERPRISE AREA AND THE LOW CARBON/RENEWABLES NORTH ENTERPRISE AREA</ContentsTitle></ContentsPart><ContentsPart ContentRef="schedule-part-3" IdURI="http://www.legislation.gov.uk/id/ssi/2012/48/schedule/part/3" RestrictStartDate="2013-04-01" RestrictExtent="S" DocumentURI="http://www.legislation.gov.uk/ssi/2012/48/schedule/part/3"><ContentsNumber>PART 3</ContentsNumber><ContentsTitle>ACTIVITIES GIVING RISE TO ELIGIBILITY FOR BUSINESS RATES RELIEF IN THE GENERAL MANUFACTURING AND GROWTH SECTORS ENTERPRISE AREA</ContentsTitle></ContentsPart></ContentsSchedule></ContentsSchedules></Contents><Secondary><SecondaryPrelims DocumentURI="http://www.legislation.gov.uk/ssi/2012/48/introduction" IdURI="http://www.legislation.gov.uk/id/ssi/2012/48/introduction" RestrictExtent="S" RestrictStartDate="2021-04-01"><Number>2012 No. 48<Character Name="EmSpace"/></Number><SubjectInformation><Subject><Title>Rating And Valuation</Title></Subject></SubjectInformation><Title>The Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 2012</Title><MadeDate><Text>Made</Text><DateText>16th February 2012</DateText></MadeDate><LaidDate><Text>Laid before the Scottish Parliament</Text><DateText>20th February 2012</DateText></LaidDate><ComingIntoForce><Text>Coming into force</Text><DateText>1st April 2012</DateText></ComingIntoForce><SecondaryPreamble><EnactingText><Para><Text>The Scottish Ministers make the following Regulations in exercise of the powers conferred by section 153 of the Local Government <Abbreviation Expansion="et cetera" xml:lang="la">etc.</Abbreviation> (Scotland) Act 1994<FootnoteRef Ref="f00001"/> and all other powers enabling them to do so.<CommentaryRef Ref="key-142d116b358aeadd0d4e18ec7a815c96"/></Text></Para></EnactingText></SecondaryPreamble></SecondaryPrelims></Secondary><Footnotes><Footnote id="f00001">
<FootnoteText>
<Para><Text><Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/39" id="c00001" Class="UnitedKingdomPublicGeneralAct" Year="1994" Number="0039">1994 c.39</Citation>. Section 153 was amended by section 67 of the Climate Change (Scotland) Act <Citation URI="http://www.legislation.gov.uk/id/asp/2009/12" id="c00002" Class="ScottishAct" Year="2009" Number="0012">2009 (asp 12)</Citation>. The functions of the Secretary of State were transferred to the Scottish Ministers by virtue of section 53 of the Scotland Act <Citation URI="http://www.legislation.gov.uk/id/ukpga/1998/46" id="c00003" Class="UnitedKingdomPublicGeneralAct" Year="1998" Number="0046">1998 (c.46)</Citation>.</Text></Para>
</FootnoteText>
</Footnote></Footnotes><Commentaries><Commentary id="key-142d116b358aeadd0d4e18ec7a815c96" Type="C"><Para><Text><CitationSubRef id="c8viruuc6-00006" SectionRef="introduction" URI="http://www.legislation.gov.uk/id/ssi/2012/48">Regulations</CitationSubRef> restricted (1.4.2021) by <Citation URI="http://www.legislation.gov.uk/id/ssi/2021/145" id="c8viruuc6-00007" Class="ScottishStatutoryInstrument" Year="2021" Number="145" Title="The Non-Domestic Rates (Restriction of Relief) (Scotland) Regulations 2021">The Non-Domestic Rates (Restriction of Relief) (Scotland) Regulations 2021 (S.S.I. 2021/145)</Citation>, <CitationSubRef CitationRef="c8viruuc6-00007" id="c8viruuc6-00008" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/ssi/2021/145/regulation/1/1">regs. 1(1)</CitationSubRef>, <CitationSubRef CitationRef="c8viruuc6-00007" id="c8viruuc6-00009" SectionRef="regulation-3" URI="http://www.legislation.gov.uk/id/ssi/2021/145/regulation/3" Operative="true">3</CitationSubRef> (with <CitationSubRef CitationRef="c8viruuc6-00007" id="ccd11e89202607061344417010100" URI="http://www.legislation.gov.uk/id/ssi/2021/145/regulation/1/2" SectionRef="regulation-1-2">reg. 1(2)</CitationSubRef>)</Text></Para></Commentary></Commentaries></Legislation>