<akomaNtoso xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xsi:schemaLocation="http://docs.oasis-open.org/legaldocml/ns/akn/3.0 http://docs.oasis-open.org/legaldocml/akn-core/v1.0/cos01/part2-specs/schemas/akomantoso30.xsd"><act name="ssi"><meta><identification source="#"><FRBRWork><FRBRthis value="http://www.legislation.gov.uk/id/ssi/2012/48"/><FRBRuri value="http://www.legislation.gov.uk/id/ssi/2012/48"/><FRBRdate date="2012-02-16" name="made"/><FRBRauthor href="http://www.legislation.gov.uk/id/government/scotland"/><FRBRcountry value="GB-SCT"/><FRBRsubtype value="regulation"/><FRBRnumber value="48"/><FRBRname value="S.S.I. 2012/48"/><FRBRprescriptive value="true"/></FRBRWork><FRBRExpression><FRBRthis value="http://www.legislation.gov.uk/ssi/2012/48/2021-04-01"/><FRBRuri 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xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" source="#"><dc:identifier>http://www.legislation.gov.uk/ssi/2012/48/note</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><ukm:SecondaryMetadata><ukm:DocumentClassification><ukm:DocumentCategory Value="secondary"/><ukm:DocumentMainType Value="ScottishStatutoryInstrument"/><ukm:DocumentStatus Value="revised"/><ukm:DocumentMinorType Value="regulation"/></ukm:DocumentClassification><ukm:Year Value="2012"/><ukm:Number Value="48"/><ukm:Made Date="2012-02-16"/><ukm:Laid Date="2012-02-20" Class="ScottishParliament"/><ukm:ComingIntoForce><ukm:DateTime Date="2012-04-01"/></ukm:ComingIntoForce><ukm:ISBN Value="9780111016275"/></ukm:SecondaryMetadata><ukm:Notes><ukm:Note IdURI="http://www.legislation.gov.uk/id/ssi/2012/48/notes"/><ukm:Alternatives><ukm:Alternative URI="http://www.legislation.gov.uk/ssi/2012/48/pdfs/ssien_20120048_en.pdf" Date="2012-02-20" Title="Executive Note" Size="13273"/></ukm:Alternatives></ukm:Notes><ukm:Alternatives><ukm:Alternative URI="http://www.legislation.gov.uk/ssi/2012/48/pdfs/ssi_20120048_en.pdf" Date="2012-02-20" Size="73903"/></ukm:Alternatives><ukm:Statistics><ukm:TotalParagraphs Value="13"/><ukm:BodyParagraphs Value="7"/><ukm:ScheduleParagraphs Value="6"/><ukm:AttachmentParagraphs Value="0"/><ukm:TotalImages Value="0"/></ukm:Statistics></proprietary></meta><conclusions><blockContainer class="explanatoryNote"><heading>EXPLANATORY NOTE</heading><subheading>(This note is not part of the Regulations)</subheading><blockContainer ukl:Name="P"><p>These Regulations provide relief for business rates in four enterprise areas.</p></blockContainer><blockContainer ukl:Name="P"><p>Regulations 3 and 4 provides that business rates relief is available in those areas for new businesses carrying out an activity listed in the relevant part of the Schedule. It is also available for businesses set up in vacant premises if they carry out one of the listed activities.</p></blockContainer><blockContainer ukl:Name="P"><p>Regulation 5 sets out a sliding scale of the amount of relief available.</p></blockContainer><blockContainer ukl:Name="P"><p>Regulation 6 deals with applications for business rates relief.</p></blockContainer><blockContainer ukl:Name="P"><p>No business and regulatory impact assessment has been prepared for these Regulations as no adverse impact upon business, charities or voluntary bodies is foreseen.</p></blockContainer><blockContainer ukl:Name="P"><p>Copies of the maps of the sites within the Enterprise Areas are available for inspection at the Scottish Government Business Directorate, Enterprise and Tourism Division, 5 Atlantic Quay, 150<span ukl:Name="NonBreakingSpace"> </span>Broomielaw, Glasgow, G2<span ukl:Name="NonBreakingSpace"> </span>8LU.</p></blockContainer></blockContainer></conclusions></act></akomaNtoso>