
1 
These Regulations may be cited as the Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 2012 and come into force on 1st April 2012.
2 

(1) In these Regulations—
 “the 1975 Act” means the Local Government (Scotland) Act 1975;
 “the General Manufacturing and Growth Sectors Enterprise Area” means the area comprised of the following sites—
(a) the area delineated in red on the map entitled “General Manufacturing and Growth Sectors Enterprise Area - Creative Clyde” and dated 9th February 2012; and
(b) the area delineated in red on the map entitled “General Manufacturing and Growth Sectors Enterprise Area - Prestwick International” and dated 8th February 2012;
 “lands and heritages” has the meaning prescribed by and under section 42 of the Lands Valuation (Scotland) Act 1854;
 “the Life Sciences Enterprise Area” means the area comprised of the following sites—
(a) the area delineated in red on the map entitled “Life Sciences Enterprise Area – Irvine – BRD” and dated 13th February 2012;
(b) the area delineated in red on the map entitled “Life Sciences Enterprise Area – Forres” and dated 8th February 2012;
(c) the area delineated in red on the map entitled “Life Sciences Enterprise Area – Inverness Campus” and dated 8th February 2012;
(d) the area delineated in red on the map entitled “Life Sciences Enterprise Area – BioQuarter” and dated 9th February 2012; and
(e) the area delineated in red on the map entitled “Life Sciences Enterprise Area – BioCampus” and dated 9th February 2012;
 “the Low Carbon/Renewables East Enterprise Area” means the area delineated in red on the map entitled “Low Carbon/Renewables East Enterprise Area - Leith, Edinburgh” and dated 9th February 2012;
 “the Low Carbon/Renewables North Enterprise Area” means the area comprised of the following sites—
(a) the area delineated in red on the map entitled “Low Carbon/Renewables North Enterprise Area – Hatston” and dated 8th February 2012;
(b) the area delineated in red on the map entitled “Low Carbon/Renewables North Enterprise Area - Arnish” and dated 9th February 2012;
(c) the area delineated in red on the map entitled “Low Carbon/Renewables North Enterprise Area - Scrabster” and dated 8th February 2012; and
(d) the area delineated in red on the map entitled “Low Carbon/Renewables North Enterprise Area – Lyness” and dated 9th February 2012;
 “rateable value” means the rateable value entered in the valuation roll for that date in respect of the applicable lands and heritages and includes a rateable value so entered with retrospective effect;
 “rates” means non-domestic rates levied under section 7B of the 1975 Act; and
 “valuation roll” means the roll made up under section 1 of the 1975 Act.
(2) In this regulation a reference to a map is a reference to the map with that title and date deposited at the Scottish Government Business Directorate.
3 
Regulation 5(1) applies in the circumstances set out in regulation 4 to a person who is liable to pay rates on a day in the period of 12 months beginning with 1st April 2012 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.
4 
The circumstances referred to in regulation 3 are that—
(a) 
(i) a new entry in respect of the lands and heritages is made in the valuation roll after 1st April 2012; or
(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; and
(b) an application for relief is made in accordance with regulation 6.
5 

(1) Subject to paragraph (3), 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) The rate relief granted by paragraph (1) is to be made only to the extent that the relief granted is compatible with article 107(1) of the Consolidated Version of the Treaty on the Functioning of the European Union.
6 

(1) An application for relief under these Regulations must be signed by the ratepayer or a person authorised to sign on behalf of the ratepayer.
(2) An application under paragraph (1) is to be made to the local authority by—
(a) addressing it to the authority; and
(b) delivering it or sending it to the authority’s office by post or electronic communication.
(3) In this regulation—
(a) “electronic communication” has the meaning given to it by section 15(1) of the Electronic Communications Act 2000 (“the 2000 Act”);
(b) “local authority” means the rating authority in whose valuation roll the entry for the lands and heritages appears;
(c) “person authorised to sign on behalf of the ratepayer” means, where the ratepayer is—
(i) a partnership, a partner of that partnership;
(ii) a trust, a trustee of that trust;
(iii) a body corporate, a director of that body; and
(d) “sign” or “signed”, in relation to an application made by electronic communication means an electronic signature, as defined in section 7(2) of the 2000 Act.
7 
Nothing in these Regulations is to—
(a) require rates to be paid in respect of lands and heritages for any day where those lands and heritages are under any enactment entirely exempt from rates for that day; or
(b) prejudice any power of a rating authority to grant a reduction or remission of rates under section 4(5) of the Local Government (Financial Provisions etc.) (Scotland) Act 1962, section 25A of the Local Government (Scotland) Act 1966 or paragraph 4 of Schedule 2 to the Local Government and Rating Act 1997.
JOHN SWINNEY
A member of the Scottish Executive
St Andrew’s House,
Edinburgh
16th February 2012
SCHEDULE
Regulation 3
PART 1

 Bioinformatics and health informatics
 Deployment of information and communications technology to persons engaged in hospital, medical, dental, residential care and other human health activities
 Drug development
 Experimental and translational medicine and clinical research
 Industrial biotechnology
 Manufacture of basic pharmaceutical products
 Manufacture of electronic components and boards
 Manufacture of instruments and appliances for measuring, testing and navigation
 Manufacture of irradiation, electromedical and electrotherapeutic equipment
 Manufacture of medical and dental instruments and supplies
 Manufacture of optical instruments and photographic equipment
 Manufacture of pesticides and other agrochemical products
 Manufacture of pharmaceutical preparations
 Medical technologies
 Pharmaceutical services, including contract research
 Research and development into, and the manufacture of, medical devices and pharmaceuticals
 Research and experimental development on natural sciences and engineering
 Stem cells and regenerative medicine
 Veterinary medicine
 Wholesale of pharmaceutical goods

PART 2

 The design, fabrication, manufacture and assembly of components required for the generation of renewable energy by the technologies described in Schedule 2 of the Renewables Obligation (Scotland) Order 2009, including foundations and substructures (fixed or floating), towers, blades and nacelles, and research and development connected to those activities.

PART 3

 Motion picture, video and television programme production activities
 Motion picture, video and television programme post-production activities
 Motion picture, video and television programme distribution activities
 Motion picture projection activities
 Sound recording and music publishing activities
 Reproduction of sound recording
 Book publishing
 Publishing of directories and mailing lists
 Publishing of newspapers
 Publishing of journals and periodicals
 Software and electronic publishing
 Computer programming activities
 Business and domestic software development
 Digital and entertainment media
 Publishing of computer games
 Ready-made interactive leisure and entertainment software development
 Reproduction of computer media
 Radio broadcasting
 Television programming and broadcasting activities
 Television programme production activities


 Manufacture of aircraft and spacecraft and related machinery
 Repair and maintenance of aircraft and spacecraft
