# The Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 2016, Regulation 5: Relief granted in relation to the financial years beginning with 1 April 2016 and ending with 31 March 2024

Extent: S

(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”.
Rateable value
Percentage of rates relief
£120,000 or less
100%
More than £120,000 but not exceeding £240,000
50%
More than £240,000 but not exceeding £480,000
25%
More than £480,000 but not exceeding £1,200,000
10%
More than £1,200,000 but not exceeding £2,400,000
5%
More than £2,400,000
2.5%
(2) The amount of rate relief calculated under paragraph (1) is to be applied before the calculation of any other relief.
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/ssi/2016/119/regulation/5 (the official version)
Page: https://openlegislation.uk/non-domestic-rates-enterprise-areas-scotland-regulations-2016/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.