{
  "url": "https://openlegislation.uk/non-domestic-rates-enterprise-areas-scotland-regulations-2016/regulation-5",
  "json_url": "https://openlegislation.uk/non-domestic-rates-enterprise-areas-scotland-regulations-2016/regulation-5.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/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Relief granted in relation to the financial years beginning with 1 April 2016 and ending with 31 March 2024",
  "text": "(1) ... In relation to any day in the financial years beginning with 1 April 2016 and ending with 31 March 2024, 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, 5(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 5(1) substituted (1.4.2024) by The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2024 (S.S.I. 2024/4), regs. 1, 10(4)(b)"
    },
    {
      "type": "F",
      "label": "F3",
      "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, 5(b)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Reg. 5 heading substituted (1.4.2024) by The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2024 (S.S.I. 2024/4), regs. 1, 10(4)(a)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 5 in force at 1.4.2016, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2016/119/regulation/5",
    "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."
}