The Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 2016
1
Citation and commencement
2
Interpretation
3
Lands and heritages in enterprise areas
3A
Lands and heritages in enterprise areas – financial year 2024-2025
3B
Lands and heritages in enterprise areas – financial year 2025-2026
4
Availability of relief
5
Relief granted in relation to the financial years beginning with 1 April 2016 and ending with 31 March 2024
5A
Relief granted -financial year 2024-2025
5B
Relief granted – financial year 2025-2026
6
Applications for relief
7
Exemptions and discretionary reductions and remissions
SCHEDULE
PART 1
ACTIVITIES GIVING RISE TO ELIGIBILITY FOR BUSINESS RATES RELIEF IN THE LIFE SCIENCES ENTERPRISE AREA
PART 2
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
PART 3
ACTIVITIES GIVING RISE TO ELIGIBILITY FOR BUSINESS RATES RELIEF IN THE GENERAL MANUFACTURING AND GROWTH SECTORS ENTERPRISE AREA
Creative Clyde
Prestwick International
West Lothian
Food Manufacture
Beverage Manufacture
2016 No. 119

Rating And Valuation

The Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 2016
Made
22nd February 2016
Laid before the Scottish Parliament
24th February 2016
Coming into force
1st April 2016
The Scottish Ministers make the following Regulations in exercise of the powers conferred by section 153 of the Local Government etc. (Scotland) Act 1994 and all other powers enabling them to do so.
1994 c.39. Section 153 was amended by section 67 of the Climate Change (Scotland) Act 2009 (asp 12). The functions of the Secretary of State were transferred to the Scottish Ministers by virtue of section 53 of the Scotland Act 1998 (c.46).
Regulations restricted (1.4.2023) by The Non-Domestic Rates (Restriction of Relief) (Scotland) Regulations 2023 (S.S.I. 2023/28), regs. 1(1), 3, (with reg. 1(2))