{
  "url": "https://openlegislation.uk/non-domestic-rates-enterprise-areas-scotland-regulations-2012",
  "json_url": "https://openlegislation.uk/non-domestic-rates-enterprise-areas-scotland-regulations-2012.json",
  "id": "ssi/2012/48",
  "title": "The Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 2012",
  "short_title": "Non-Domestic Rates (Enterprise Areas) 2012",
  "long_title": "These Regulations provide relief for business rates in four enterprise areas.",
  "citation": "S.S.I. 2012/48",
  "type": "ssi",
  "year": "2012",
  "number": "48",
  "version": "current",
  "date": "2012-02-16",
  "revised": true,
  "valid_from": "2021-04-01",
  "extent": "S",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/non-domestic-rates-enterprise-areas-scotland-regulations-2012/introduction",
      "extent": "S",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/non-domestic-rates-enterprise-areas-scotland-regulations-2012/regulation-1",
      "extent": "S",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/non-domestic-rates-enterprise-areas-scotland-regulations-2012/regulation-2",
      "extent": "S",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Lands and heritages in enterprise areas",
      "url": "https://openlegislation.uk/non-domestic-rates-enterprise-areas-scotland-regulations-2012/regulation-3",
      "extent": "S",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Availability of relief",
      "url": "https://openlegislation.uk/non-domestic-rates-enterprise-areas-scotland-regulations-2012/regulation-4",
      "extent": "S",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Relief granted",
      "url": "https://openlegislation.uk/non-domestic-rates-enterprise-areas-scotland-regulations-2012/regulation-5",
      "extent": "S",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Applications for relief",
      "url": "https://openlegislation.uk/non-domestic-rates-enterprise-areas-scotland-regulations-2012/regulation-6",
      "extent": "S",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Exemptions and discretionary reductions and remissions",
      "url": "https://openlegislation.uk/non-domestic-rates-enterprise-areas-scotland-regulations-2012/regulation-7",
      "extent": "S",
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/non-domestic-rates-enterprise-areas-scotland-regulations-2012/signature",
      "extent": "S",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule",
      "kind": "schedule",
      "number": null,
      "heading": null,
      "url": null,
      "extent": "S",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/part/1",
      "kind": "part",
      "number": "1",
      "heading": "ACTIVITIES GIVING RISE TO ELIGIBILITY FOR BUSINESS RATES RELIEF IN THE LIFE SCIENCES ENTERPRISE AREA",
      "url": "https://openlegislation.uk/non-domestic-rates-enterprise-areas-scotland-regulations-2012/schedule/part-1",
      "extent": "S",
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/part/2",
      "kind": "part",
      "number": "2",
      "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",
      "url": "https://openlegislation.uk/non-domestic-rates-enterprise-areas-scotland-regulations-2012/schedule/part-2",
      "extent": "S",
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/part/3",
      "kind": "part",
      "number": "3",
      "heading": "ACTIVITIES GIVING RISE TO ELIGIBILITY FOR BUSINESS RATES RELIEF IN THE GENERAL MANUFACTURING AND GROWTH SECTORS ENTERPRISE AREA",
      "url": "https://openlegislation.uk/non-domestic-rates-enterprise-areas-scotland-regulations-2012/schedule/part-3",
      "extent": "S",
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/non-domestic-rates-enterprise-areas-scotland-regulations-2012/note",
      "extent": "S",
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2012-02-20",
      "size": 73903,
      "url": "https://openlegislation.uk/non-domestic-rates-enterprise-areas-scotland-regulations-2012/pdf/ssi_20120048_en.pdf",
      "source_url": "https://www.legislation.gov.uk/ssi/2012/48/pdfs/ssi_20120048_en.pdf"
    },
    {
      "title": "Executive Note",
      "main": false,
      "language": null,
      "date": "2012-02-20",
      "size": 13273,
      "url": "https://openlegislation.uk/non-domestic-rates-enterprise-areas-scotland-regulations-2012/pdf/ssien_20120048_en.pdf",
      "source_url": "https://www.legislation.gov.uk/ssi/2012/48/pdfs/ssien_20120048_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1994/39",
      "title": "Local Government etc. (Scotland) Act 1994",
      "url": "https://openlegislation.uk/local-government-etc-scotland-act-1994",
      "provisions": []
    }
  ],
  "changes_made_to": 19,
  "changes_made_to_url": "https://openlegislation.uk/non-domestic-rates-enterprise-areas-scotland-regulations-2012/changes.json",
  "changes_made_by": 10,
  "changes_made_by_url": "https://openlegislation.uk/non-domestic-rates-enterprise-areas-scotland-regulations-2012/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/non-domestic-rates-enterprise-areas-scotland-regulations-2012/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2012/48",
    "retrieved_at": "2026-10-28T21:45:29.392646+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}