# The Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 2016, Regulation 5A: Relief granted -financial year 2024-2025


(1) In relation to the financial year 2024-2025, 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
66.7%
More than £120,000 but not exceeding £240,000
33.3%
More than £240,000 but not exceeding £480,000
16.7%
More than £480,000 but not exceeding £1,200,000
6.7%
More than £1,200,000 but not exceeding £2,400,000
3.3%
More than £2,400,000
1.7%
(2) the amount of relief calculated under paragraph (1) is to be applied before the calculation of any other relief.

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