<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 value="http://www.legislation.gov.uk/ssi/2012/48/2021-04-01"/><FRBRdate date="2021-04-01" name="validFrom"/><FRBRauthor href="#"/><FRBRlanguage language="eng"/></FRBRExpression><FRBRManifestation><FRBRthis value="http://www.legislation.gov.uk/ssi/2012/48/2021-04-01/data.akn"/><FRBRuri value="http://www.legislation.gov.uk/ssi/2012/48/2021-04-01/data.akn"/><FRBRdate date="2026-08-10+01:00" name="transform"/><FRBRauthor href="http://www.legislation.gov.uk"/><FRBRformat value="application/akn+xml"/></FRBRManifestation></identification><lifecycle source="#"><eventRef refersTo="#made" date="2012-02-16" eId="date-made" source="#"/><eventRef refersTo="#laid" date="2012-02-20" eId="date-laid-1" source="#scottish-parliament"/><eventRef refersTo="#coming-into-force" date="2012-04-01" eId="date-cif-1" source="#"/><eventRef date="2012-04-01" eId="date-2012-04-01" source="#"/><eventRef date="2013-04-01" eId="date-2013-04-01" source="#"/><eventRef date="2021-04-01" eId="date-2021-04-01" source="#"/></lifecycle><analysis source="#"><restrictions source="#"><restriction refersTo="#extent-s" type="jurisdiction"/><restriction href="#schedules" refersTo="#extent-s" type="jurisdiction"/><restriction href="#schedule" refersTo="#extent-s" type="jurisdiction"/><restriction href="#schedule-part-1" refersTo="#extent-s" type="jurisdiction"/><restriction href="#schedule-part-2" refersTo="#extent-s" type="jurisdiction"/><restriction href="#schedule-part-3" refersTo="#extent-s" type="jurisdiction"/><restriction refersTo="#period-from-2021-04-01" type="jurisdiction"/><restriction href="#schedules" refersTo="#period-from-2013-04-01" type="jurisdiction"/><restriction href="#schedule" refersTo="#period-from-2013-04-01" type="jurisdiction"/><restriction href="#schedule-part-1" refersTo="#period-from-2013-04-01" type="jurisdiction"/><restriction href="#schedule-part-2" refersTo="#period-from-2012-04-01" type="jurisdiction"/><restriction href="#schedule-part-3" refersTo="#period-from-2013-04-01" type="jurisdiction"/></restrictions><otherAnalysis source=""><uk:commentary href="#schedule-part-1" refersTo="#key-fe6c7dc367ddaa5bbdb0c575b5559542"/><uk:commentary href="#schedule-part-2" refersTo="#key-5bc315b327133cd39f36baeafc0c8087"/><uk:commentary href="#schedule-part-3" refersTo="#key-40ba578c2d67cac1e21e6b3f73866917"/></otherAnalysis></analysis><temporalData source="#"><temporalGroup eId="period-from-2012-04-01"><timeInterval start="#date-2012-04-01" refersTo="#"/></temporalGroup><temporalGroup eId="period-from-2013-04-01"><timeInterval start="#date-2013-04-01" refersTo="#"/></temporalGroup><temporalGroup eId="period-from-2021-04-01"><timeInterval start="#date-2021-04-01" refersTo="#"/></temporalGroup></temporalData><references source="#"><TLCOrganization eId="scottish-parliament" href="http://www.legislation.gov.uk/id/" showAs="ScottishParliament"/><TLCEvent eId="made" href="" showAs="Made"/><TLCEvent eId="laid" href="" showAs="Laid"/><TLCEvent eId="cif" href="" showAs="ComingIntoForce"/><TLCLocation eId="extent-s" href="/ontology/jurisdictions/uk.Scotland" showAs="S"/></references><notes source="#"><note ukl:Name="Commentary" ukl:Type="I" class="commentary I" eId="key-fe6c7dc367ddaa5bbdb0c575b5559542" marker="I1"><p><ref eId="c8pt5cxz6-00015" class="subref" href="http://www.legislation.gov.uk/id/ssi/2012/48/schedule/part/1">Sch. Pt. 1</ref> in force at 1.4.2012, see <ref eId="c8pt5cxz6-00016" class="subref operative" href="http://www.legislation.gov.uk/id/ssi/2012/48/regulation/1">reg. 1</ref></p></note><note ukl:Name="Commentary" ukl:Type="I" class="commentary I" eId="key-5bc315b327133cd39f36baeafc0c8087" marker="I2"><p><ref eId="c8pt5cxz6-00079" class="subref" href="http://www.legislation.gov.uk/id/ssi/2012/48/schedule/part/2">Sch. Pt. 2</ref> in force at 1.4.2012, see <ref eId="c8pt5cxz6-00080" class="subref operative" href="http://www.legislation.gov.uk/id/ssi/2012/48/regulation/1">reg. 1</ref></p></note><note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-c655973379ee31f3c6009c932c4341d9" marker="F1"><p>Words in <ref eId="c8ptazpa6-00006" class="subref" href="http://www.legislation.gov.uk/id/ssi/2012/48/schedule/part/1">sch. Pt. 1</ref> inserted (1.4.2013) by <ref eId="c8ptazpa6-00007" href="http://www.legislation.gov.uk/id/ssi/2013/78">The Non-Domestic Rates (Enterprise Areas) (Scotland) Amendment Regulations 2013 (S.S.I. 2013/78)</ref>, <ref eId="c8ptazpa6-00008" class="subref" href="http://www.legislation.gov.uk/id/ssi/2013/78/regulation/1">regs. 1</ref>, <ref eId="c8ptazpa6-00009" class="subref operative" href="http://www.legislation.gov.uk/id/ssi/2013/78/regulation/4">4</ref> (with <ref eId="c8ptazpa6-00010" class="subref" href="http://www.legislation.gov.uk/id/ssi/2013/78/regulation/6">reg. 6</ref>)</p></note><note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-40ba578c2d67cac1e21e6b3f73866917" marker="F2"><p><ref eId="c8ptazpa6-00017" class="subref" href="http://www.legislation.gov.uk/id/ssi/2012/48/schedule/part/3">Sch. Pt. 3</ref>  substituted (1.4.2013) by <ref eId="c8ptazpa6-00018" href="http://www.legislation.gov.uk/id/ssi/2013/78">The Non-Domestic Rates (Enterprise Areas) (Scotland) Amendment Regulations 2013 (S.S.I. 2013/78)</ref>, <ref eId="c8ptazpa6-00019" class="subref" href="http://www.legislation.gov.uk/id/ssi/2013/78/regulation/1">regs. 1</ref>, <ref eId="c8ptazpa6-00020" class="subref operative" href="http://www.legislation.gov.uk/id/ssi/2013/78/regulation/5">5</ref> (with <ref eId="c8ptazpa6-00021" class="subref" href="http://www.legislation.gov.uk/id/ssi/2013/78/regulation/6">reg. 6</ref>)</p></note></notes><proprietary 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/schedule</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><body><hcontainer name="schedules" eId="schedules"><hcontainer name="schedule" eId="schedule" uk:target="true"><num>SCHEDULE<authorialNote class="referenceNote"><p>Regulation 3</p></authorialNote></num><part eId="schedule-part-1"><num>PART 1</num><heading>ACTIVITIES GIVING RISE TO ELIGIBILITY FOR BUSINESS RATES RELIEF IN THE LIFE SCIENCES ENTERPRISE AREA</heading><content><blockList class="unordered none" ukl:Name="UnorderedList" ukl:Decoration="none"><item><p>Bioinformatics and health informatics</p></item><item><p>Deployment of information and communications technology to persons engaged in hospital, medical, dental, residential care and other human health activities</p></item><item><p>Drug development</p></item><item><p>Experimental and translational medicine and clinical research</p></item><item><p>Industrial biotechnology</p></item><item><p>Manufacture of basic pharmaceutical products</p></item><item><p>Manufacture of electronic components and boards</p></item><item><p>Manufacture of instruments and appliances for measuring, testing and navigation</p></item><item><p>Manufacture of irradiation, electromedical and electrotherapeutic equipment</p></item><item><p>Manufacture of medical and dental instruments and supplies</p></item><item><p>Manufacture of optical instruments and photographic equipment</p></item><item><p>Manufacture of pesticides and other agrochemical products</p></item><item><p>Manufacture of pharmaceutical preparations</p></item><item><p>Medical technologies</p></item><item><p>Pharmaceutical services, including contract research</p></item><item><p> <ins class="first" ukl:ChangeId="key-c655973379ee31f3c6009c932c4341d9-1782996579912" ukl:CommentaryRef="key-c655973379ee31f3c6009c932c4341d9"><noteRef uk:name="commentary" href="#key-c655973379ee31f3c6009c932c4341d9" class="commentary"/>Production of chemicals </ins></p></item><item><p><ins class="last" ukl:ChangeId="key-c655973379ee31f3c6009c932c4341d9-1782996579912" ukl:CommentaryRef="key-c655973379ee31f3c6009c932c4341d9">Provision of telehealthcare</ins></p></item><item><p>Research and development into, and the manufacture of, medical devices and pharmaceuticals</p></item><item><p>Research and experimental development on natural sciences and engineering</p></item><item><p>Stem cells and regenerative medicine</p></item><item><p>Veterinary medicine</p></item><item><p>Wholesale of pharmaceutical goods</p></item></blockList></content></part><part eId="schedule-part-2"><num>PART 2</num><heading>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</heading><content><blockList class="unordered none" ukl:Name="UnorderedList" ukl:Decoration="none"><item><p>The design, fabrication, manufacture and assembly of components required for the generation of renewable energy by the technologies described in Schedule 2 of the Renewables Obligation (Scotland) Order 2009<authorialNote class="footnote" eId="f00011" marker="11"><p><ref eId="c00015" href="http://www.legislation.gov.uk/id/ssi/2009/140">S.S.I.<span ukl:Name="NonBreakingSpace"> </span>2009/140</ref>. Schedule 2 was amended by <ref eId="c00016" href="http://www.legislation.gov.uk/id/ssi/2009/276">S.S.I.<span ukl:Name="NonBreakingSpace"> </span>2009/276</ref>, <ref eId="c00017" href="http://www.legislation.gov.uk/id/ssi/2010/147">S.S.I.<span ukl:Name="NonBreakingSpace"> </span>2010/147</ref> and <ref eId="c00018" href="http://www.legislation.gov.uk/id/ssi/2011/225">S.S.I.<span ukl:Name="NonBreakingSpace"> </span>2011/225</ref>.</p></authorialNote>, including foundations and substructures (fixed or floating), towers, blades and nacelles, and research and development connected to those activities.</p></item></blockList></content></part><part eId="schedule-part-3"><num><ins class="substitution first" ukl:ChangeId="key-40ba578c2d67cac1e21e6b3f73866917-1782996663375" ukl:CommentaryRef="key-40ba578c2d67cac1e21e6b3f73866917"><noteRef uk:name="commentary" href="#key-40ba578c2d67cac1e21e6b3f73866917" class="commentary"/>PART 3</ins></num><heading><ins class="substitution" 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