# The Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 2016, Regulation 3A: Lands and heritages in enterprise areas – financial year 2024-2025


Regulation 5A(1) applies in the period beginning with 1 April 2024 and ending with 31 March 2025 in the circumstances set out in regulation 4 to a person who is liable to pay rates on a day in that 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.

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Source: https://www.legislation.gov.uk/ssi/2016/119/regulation/3A (the official version)
Page: https://openlegislation.uk/non-domestic-rates-enterprise-areas-scotland-regulations-2016/regulation-3A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.