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					<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>
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				</ukm:Metadata><Secondary><ExplanatoryNotes DocumentURI="http://www.legislation.gov.uk/ssi/2012/48/note" IdURI="http://www.legislation.gov.uk/id/ssi/2012/48/note" RestrictStartDate="2012-04-01" RestrictExtent="S"><Title>EXPLANATORY NOTE</Title><Comment>
<Para><Text>(This note is not part of the Regulations)</Text></Para>
</Comment><P><Text Hanging="indented">These Regulations provide relief for business rates in four enterprise areas.</Text></P><P><Text Hanging="indented">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.</Text></P><P><Text Hanging="indented">Regulation 5 sets out a sliding scale of the amount of relief available.</Text></P><P><Text Hanging="indented">Regulation 6 deals with applications for business rates relief.</Text></P><P><Text Hanging="indented">No business and regulatory impact assessment has been prepared for these Regulations as no adverse impact upon business, charities or voluntary bodies is foreseen.</Text></P><P><Text Hanging="indented">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<Character Name="NonBreakingSpace"/>Broomielaw, Glasgow, G2<Character Name="NonBreakingSpace"/>8LU.</Text></P></ExplanatoryNotes></Secondary></Legislation>