{
  "url": "https://openlegislation.uk/non-domestic-rates-enterprise-areas-scotland-regulations-2012/regulation-5",
  "json_url": "https://openlegislation.uk/non-domestic-rates-enterprise-areas-scotland-regulations-2012/regulation-5.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": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Relief granted",
  "text": "(1) ... 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”.\nRateable value\nPercentage of rates relief\n£120,000 or less\n100%\nMore than £120,000 but not exceeding £240,000\n50%\nMore than £240,000 but not exceeding £480,000\n25%\nMore than £480,000 but not exceeding £1,200,000\n10%\nMore than £1,200,000 but not exceeding £2,400,000\n5%\nMore than £2,400,000\n2.5%\n(2) The amount of rate relief calculated under paragraph (1) is to be applied before the calculation of any other relief.\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 5(1) omitted (1.1.2021) by virtue of The Non-Domestic Rates (Restriction of Relief and Consequential Amendments) (Scotland) Regulations 2020 (S.S.I. 2020/391), regs. 1, 4(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Reg. 5(3) omitted (1.1.2021) by virtue of The Non-Domestic Rates (Restriction of Relief and Consequential Amendments) (Scotland) Regulations 2020 (S.S.I. 2020/391), regs. 1, 4(b)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 5 in force at 1.4.2012, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2012/48/regulation/5",
    "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."
}