Explanatory note

These Regulations amend the Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 2012 (“the 2012 Regulations”) and come into force on 1st April 2013.

The 2012 Regulations define specified enterprise areas by reference to maps deposited at the Scottish Government Business Directorate, Atlantic Quay, 150 Broomielaw, Glasgow, G2 8LU.

Regulation 3(1)(a) of these Regulations adds areas in West Lothian to the General Manufacturing and Growth Sectors Enterprise Area as defined in the 2012 Regulations which means that business rates relief is available in that area for new businesses carrying on an activity listed in the relevant part of the Schedule to the 2012 Regulations.

Regulation 3(1)(b) of these Regulations reflects the updating of the map entitled “Life Sciences Enterprise Area – Inverness Campus” referred to in the definition of “Life Sciences Enterprise Area” in the 2012 Regulations.

Regulation 3(2) of these Regulations specifies the period during which a person is subject to rates relief if that person occupies lands and heritages in a specified enterprise area for the sole or main purpose of carrying out an activity listed in the relevant part of the Schedule to the 2012 Regulations.

Regulations 4 and 5 of these Regulations amend the Schedule to the 2012 Regulations to update that list of activities.

Regulation 6 of these Regulations makes provision for a person to whom rates relief is applicable under the 2012 Regulations on 31st March 2013. It provides that the 2012 Regulations shall continue to apply to such persons until 31st March 2016 as they had effect immediately before commencement of these Regulations. This provision is intended to ensure that any person to whom rates relief is applicable immediately prior to the commencement of these Regulations, will continue to receive such relief without the need to reapply or establish that they are carrying out an activity listed in the Schedule as amended by these Regulations.