{
  "url": "https://openlegislation.uk/non-domestic-rates-enterprise-areas-scotland-regulations-2016/regulation-4",
  "json_url": "https://openlegislation.uk/non-domestic-rates-enterprise-areas-scotland-regulations-2016/regulation-4.json",
  "legislation": "ssi/2016/119",
  "legislation_title": "The Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 2016",
  "legislation_url": "https://openlegislation.uk/non-domestic-rates-enterprise-areas-scotland-regulations-2016",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Availability of relief",
  "text": "The circumstances referred to in regulations 3, 3A and 3B are that—\n(a) (i) a new entry in respect of the lands and heritages is made in the valuation roll after 1st April 2012; or\n(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, 3A or 3B; and\n(b) an application for relief is made in accordance with regulation 6 or was made in accordance with regulation 6 of the Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 2012.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 4 substituted (1.4.2024) by The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2024 (S.S.I. 2024/4), regs. 1, 10(3)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 4(a)(ii) substituted (1.4.2024) by The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2024 (S.S.I. 2024/4), regs. 1, 10(3)(b)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 4 in force at 1.4.2016, see reg. 1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.S.I. 2012/48, amended by S.S.I. 2013/78."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2016/119/regulation/4",
    "retrieved_at": "2026-10-28T21:24:36.930740+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."
}