{
  "url": "https://openlegislation.uk/non-domestic-rates-enterprise-areas-scotland-regulations-2012/note",
  "json_url": "https://openlegislation.uk/non-domestic-rates-enterprise-areas-scotland-regulations-2012/note.json",
  "legislation": "ssi/2012/48",
  "legislation_title": "The Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 2012",
  "legislation_url": "https://openlegislation.uk/non-domestic-rates-enterprise-areas-scotland-regulations-2012",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations provide relief for business rates in four enterprise areas.\nRegulations 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.\nRegulation 5 sets out a sliding scale of the amount of relief available.\nRegulation 6 deals with applications for business rates relief.\nNo business and regulatory impact assessment has been prepared for these Regulations as no adverse impact upon business, charities or voluntary bodies is foreseen.\nCopies 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.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2012/48/note",
    "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."
}