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The Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 2012

S.S.I. 2012/48 · Made 16 February 2012 · Extends to Scotland

Up to date with all changes known to legislation.gov.uk, revised to 1 April 2021.

Rating And Valuation

Made 16th February 2012

Laid before the Scottish Parliament 20th February 2012

Coming into force 1st April 2012

The Scottish Ministers make the following Regulations in exercise of the powers conferred by section 153 of the Local Government etc. (Scotland) Act 1994f1 and all other powers enabling them to do so.C1

Annotations to the whole text

Modifications

C1

Regulations restricted (1.4.2021) by The Non-Domestic Rates (Restriction of Relief) (Scotland) Regulations 2021 (S.S.I. 2021/145), regs. 1(1), 3 (with reg. 1(2))

Footnotes

f1

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).

Contents

  1. 1Citation and commencement
  2. 2Interpretation
  3. 3Lands and heritages in enterprise areas
  4. 4Availability of relief
  5. 5Relief granted
  6. 6Applications for relief
  7. 7Exemptions and discretionary reductions and remissions
  8. Signature
  9. Schedule
  10. 1ACTIVITIES GIVING RISE TO ELIGIBILITY FOR BUSINESS RATES RELIEF IN THE LIFE SCIENCES ENTERPRISE AREA
  11. 2ACTIVITIES GIVING RISE TO ELIGIBILITY FOR BUSINESS RATES RELIEF IN THE LOW CARBON/RENEWABLES EAST ENTERPRISE AREA AND THE LOW CARBON/RENEWABLES NORTH ENTERPRISE AREA
  12. 3ACTIVITIES GIVING RISE TO ELIGIBILITY FOR BUSINESS RATES RELIEF IN THE GENERAL MANUFACTURING AND GROWTH SECTORS ENTERPRISE AREA
  13. Explanatory note

1Citation and commencementI1

These Regulations may be cited as the Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 2012 and come into force on 1st April 2012.

2InterpretationI1

(1)

In these Regulations—

  • “the 1975 Act” means the Local Government (Scotland) Act 1975f1;

  • “the General Manufacturing and Growth Sectors Enterprise Area” means the area comprised of the following sites—

    1. (a)

      the area delineated in red on the map entitled “General Manufacturing and Growth Sectors Enterprise Area - Creative Clyde” and dated 9th February 2012; and

    2. (b)

      the area delineated in red on the map entitled “General Manufacturing and Growth Sectors Enterprise Area - Prestwick International” and dated 8th February 2012; F1and

    3. (c)

      each area delineated in red on the maps entitled “General Manufacturing and Growth Sectors Enterprise Area - West Lothian - Broxburn” and “General Manufacturing and Growth Sectors Enterprise Area - West Lothian - Eliburn, Livingston”, both dated 31st January 2013;

  • “lands and heritages” has the meaning prescribed by and under section 42 of the Lands Valuation (Scotland) Act 1854f2;

  • “the Life Sciences Enterprise Area” means the area comprised of the following sites—

    1. (a)

      the area delineated in red on the map entitled “Life Sciences Enterprise Area – Irvine – BRD” and dated 13th February 2012;

    2. (b)

      the area delineated in red on the map entitled “Life Sciences Enterprise Area – Forres” and dated 8th February 2012;

    3. (c)

      the area delineated in red on the map entitled “Life Sciences Enterprise Area – Inverness Campus” and dated F221st January 2013;

    4. (d)

      the area delineated in red on the map entitled “Life Sciences Enterprise Area – BioQuarter” and dated 9th February 2012; and

    5. (e)

      the area delineated in red on the map entitled “Life Sciences Enterprise Area – BioCampus” and dated 9th February 2012;

  • “the Low Carbon/Renewables East Enterprise Area” means the area delineated in red on the map entitled “Low Carbon/Renewables East Enterprise Area - Leith, Edinburgh” and dated 9th February 2012;

  • “the Low Carbon/Renewables North Enterprise Area” means the area comprised of the following sites—

    1. (a)

      the area delineated in red on the map entitled “Low Carbon/Renewables North Enterprise Area – Hatston” and dated 8th February 2012;

    2. (b)

      the area delineated in red on the map entitled “Low Carbon/Renewables North Enterprise Area - Arnish” and dated 9th February 2012;

    3. (c)

      the area delineated in red on the map entitled “Low Carbon/Renewables North Enterprise Area - Scrabster” and dated 8th February 2012; and

    4. (d)

      the area delineated in red on the map entitled “Low Carbon/Renewables North Enterprise Area – Lyness” and dated 9th February 2012;

  • “rateable value” means the rateable value entered in the valuation roll for that date in respect of the applicable lands and heritages and includes a rateable value so entered with retrospective effect;

  • “rates” means non-domestic rates levied under section 7B of the 1975 Actf3; and

  • “valuation roll” means the roll made up under section 1 of the 1975 Actf4.

(2)

In this regulation a reference to a map is a reference to the map with that title and date deposited at the Scottish Government Business Directorate.

3Lands and heritages in enterprise areasI1

Regulation 5(1) applies F1in the period beginning with 1st April 2013 and ending 31st March 2016 in the circumstances set out in regulation 4 to a person who is liable to pay rates on a day in F2that period where that person occupies lands and heritages in—

(a)

the General Manufacturing and Growth Sectors Enterprise Area;

(b)

the Life Sciences Enterprise Area;

(c)

the Low Carbon/Renewables East Enterprise Area; or

(d)

the Low Carbon/Renewables North Enterprise Area.

for the sole or main purpose of carrying on an activity listed in that part of the Schedule relating to that Enterprise Area or, in the case of the General Manufacturing and Growth Sectors Enterprise Area, to a site within that Enterprise Area.

4Availability of reliefI1

The circumstances referred to in regulation 3 are that—

(a)
(i)

a new entry in respect of the lands and heritages is made in the valuation roll after 1st April 2012; or

(ii)

the lands and heritages have been unoccupied for a continuous period of 3 months before the person seeking relief took occupation for the purpose of carrying out the activity referred to in regulation 3; and

(b)

an application for relief is made in accordance with regulation 6.

5Relief grantedI1

(1)

F1... Where the rateable value of lands and heritages falls within one of the ranges specified in the column headed “Rateable value” in the table below, the amount of rates payable is to be reduced by the percentage specified in the corresponding entry in the column headed “Percentage of rates relief”.

Rateable valuePercentage of rates relief
£120,000 or less100%
More than £120,000 but not exceeding £240,00050%
More than £240,000 but not exceeding £480,00025%
More than £480,000 but not exceeding £1,200,00010%
More than £1,200,000 but not exceeding £2,400,0005%
More than £2,400,0002.5%
(2)

The amount of rate relief calculated under paragraph (1) is to be applied before the calculation of any other relief.

F2(3)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6Applications for reliefI1

(1)

An application for relief under these Regulations must be signed by the ratepayer or a person authorised to sign on behalf of the ratepayer.

(2)

An application under paragraph (1) is to be made to the local authority by—

(a)

addressing it to the authority; and

(b)

delivering it or sending it to the authority’s office by post or electronic communication.

(3)

In this regulation—

(a)

“electronic communication” has the meaning given to it by section 15(1) of the Electronic Communications Act 2000 (“the 2000 Act”)f1;

(b)

“local authority” means the rating authority in whose valuation roll the entry for the lands and heritages appears;

(c)

“person authorised to sign on behalf of the ratepayer” means, where the ratepayer is—

(i)

a partnership, a partner of that partnership;

(ii)

a trust, a trustee of that trust;

(iii)

a body corporate, a director of that body; and

(d)

“sign” or “signed”, in relation to an application made by electronic communication means an electronic signature, as defined in section 7(2) of the 2000 Act.

7Exemptions and discretionary reductions and remissionsI1

Nothing in these Regulations is to—

(a)

require rates to be paid in respect of lands and heritages for any day where those lands and heritages are under any enactment entirely exempt from rates for that day; or

(b)

prejudice any power of a rating authority to grant a reduction or remission of rates under section 4(5) of the Local Government (Financial Provisions etc.) (Scotland) Act 1962f1, section 25A of the Local Government (Scotland) Act 1966f2 or paragraph 4 of Schedule 2 to the Local Government and Rating Act 1997f3.

Signature

JOHN SWINNEY

A member of the Scottish Executive

St Andrew’s House,

Edinburgh

16th February 2012

1ACTIVITIES GIVING RISE TO ELIGIBILITY FOR BUSINESS RATES RELIEF IN THE LIFE SCIENCES ENTERPRISE AREAI1

  • Bioinformatics and health informatics

  • Deployment of information and communications technology to persons engaged in hospital, medical, dental, residential care and other human health activities

  • Drug development

  • Experimental and translational medicine and clinical research

  • Industrial biotechnology

  • Manufacture of basic pharmaceutical products

  • Manufacture of electronic components and boards

  • Manufacture of instruments and appliances for measuring, testing and navigation

  • Manufacture of irradiation, electromedical and electrotherapeutic equipment

  • Manufacture of medical and dental instruments and supplies

  • Manufacture of optical instruments and photographic equipment

  • Manufacture of pesticides and other agrochemical products

  • Manufacture of pharmaceutical preparations

  • Medical technologies

  • Pharmaceutical services, including contract research

  • F1Production of chemicals

  • Provision of telehealthcare

  • Research and development into, and the manufacture of, medical devices and pharmaceuticals

  • Research and experimental development on natural sciences and engineering

  • Stem cells and regenerative medicine

  • Veterinary medicine

  • Wholesale of pharmaceutical goods

2ACTIVITIES GIVING RISE TO ELIGIBILITY FOR BUSINESS RATES RELIEF IN THE LOW CARBON/RENEWABLES EAST ENTERPRISE AREA AND THE LOW CARBON/RENEWABLES NORTH ENTERPRISE AREAI1

  • 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 2009f1, including foundations and substructures (fixed or floating), towers, blades and nacelles, and research and development connected to those activities.

3ACTIVITIES GIVING RISE TO ELIGIBILITY FOR BUSINESS RATES RELIEF IN THE GENERAL MANUFACTURING AND GROWTH SECTORS ENTERPRISE AREAF1

Creative Clyde

  • Activities involved in the programming, production, post-production, digital distribution or broadcasting of motion picture, video, television, radio, computer games, internet channels or websites

  • Architectural design

  • Digital animation

  • Digital design

  • Digital publishing of books, magazines, journals, periodicals, computer games or music

  • Production of digital advertising or digital marketing materials

  • Software development

  • Sound recording or reproduction of sound recording

Prestwick International

  • Manufacture of aircraft or spacecraft or related machinery

  • Repair or maintenance of aircraft or spacecraft or related machinery

  • Manufacture of aircraft parts or components

  • Repair or maintenance of aircraft parts or components

  • Distribution of aircraft parts or components

  • Design or development of aircraft, aero-engines or aircraft components

  • Certification of aircraft, aero-engines or aircraft components

  • Manufacture of aircraft, aero-engines or aircraft components

  • Manufacture of electronic systems used on aircraft, spacecraft or related machinery

  • Repair or maintenance of electronic systems used on aircraft, spacecraft or related machinery

  • Design or development of electronic systems used on aircraft, spacecraft or related machinery

  • Design or development of aerospace-related software

  • Provision of aerospace-related logistics services

  • Research and development into aerospace-related materials or aerostructures

  • Design or development of aerospace-related design systems or manufacturing systems

  • Manufacture of aerospace-related design systems or manufacturing systems

  • Other aerospace or aviation-related equipment development, manufacture or maintenance activities

West Lothian

Food Manufacture

  • Manufacture of breakfast cereals or cereals-based food

  • Manufacture of edible oils, margarine or fats

  • Manufacture of fruit juice or vegetable juice

  • Manufacture of milk products

  • Manufacture of pasta, noodles, couscous or similar farinaceous products

  • Manufacture of pastry, biscuits or cake products

  • Manufacture of prepared feeds for farm animals or prepared pet food

  • Manufacture of prepared meals or dietetic food, including specially prepared low calorie food or food prepared for specific dietary requirements

  • Manufacture of sugar, cocoa or chocolate, or of confectionery based on any of these products

  • Processing and preserving of fruit or vegetables

  • Processing and preserving of meat, poultry, fish, crustaceans or molluscs

  • Production of meat, poultry or fish products

  • Production of coffee or coffee substitutes

  • Production of liquid milk, cream, butter or cheese

  • Grain milling

  • Tea processing

Beverage Manufacture

  • Distilling, rectifying or blending of spirits

  • Manufacture of malt, wine, beer, cider or other non-distilled fermented beverages

  • Manufacture of soft drinks

  • Production of bottled water

Explanatory note

(This note is not part of the Regulations)

These Regulations provide relief for business rates in four enterprise areas.

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.

Regulation 5 sets out a sliding scale of the amount of relief available.

Regulation 6 deals with applications for business rates relief.

No business and regulatory impact assessment has been prepared for these Regulations as no adverse impact upon business, charities or voluntary bodies is foreseen.

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 Broomielaw, Glasgow, G2 8LU.