
1 
These Regulations may be cited as the Non-Domestic Rates (Enterprise Areas) (Scotland) Amendment Regulations 2013 and come into force on 1st April 2013.
2 
The Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 2012 are amended as follows.
3 

(1) In regulation 2(1) (interpretation)—
(a) in the definition of “the General Manufacturing and Growth Sectors Enterprise Area”, after sub-paragraph (b) insert—“and
(c) each area delineated in red on the maps entitled “General Manufacturing and Growth Sectors Enterprise Area - West Lothian - Broxburn” and “General Manufacturing and Growth Sectors Enterprise Area - West Lothian - Eliburn, Livingston”, both dated 31st January 2013;”; and
(b) in the definition of “the Life Sciences Enterprise Area”, in sub-paragraph (c) for “8th February 2012” substitute “21st January 2013”.
(2) In regulation 3 (lands and heritages in enterprise areas)—
(a) after “applies”, insert “in the period beginning with 1st April 2013 and ending 31st March 2016”; and
(b) for “the period of 12 months beginning with 1st April 2012” substitute “that period”.
4 
In Part 1 of the Schedule (activities giving rise to eligibility for business rates relief in the Life Sciences Enterprise Area), after “Pharmaceutical services, including contract research” insert—“Production of chemicalsProvision of telehealthcare”.
5 
For Part 3 of the Schedule, substitute—“
PART 3

 Activities involved in the programming, production, post-production, digital distribution or broadcasting of motion picture, video, television, radio, computer games, internet channels or websites
 Architectural design
 Digital animation
 Digital design
 Digital publishing of books, magazines, journals, periodicals, computer games or music
 Production of digital advertising or digital marketing materials
 Software development
 Sound recording or reproduction of sound recording


 Manufacture of aircraft or spacecraft or related machinery
 Repair or maintenance of aircraft or spacecraft or related machinery
 Manufacture of aircraft parts or components
 Repair or maintenance of aircraft parts or components
 Distribution of aircraft parts or components
 Design or development of aircraft, aero-engines or aircraft components
 Certification of aircraft, aero-engines or aircraft components
 Manufacture of aircraft, aero-engines or aircraft components
 Manufacture of electronic systems used on aircraft, spacecraft or related machinery
 Repair or maintenance of electronic systems used on aircraft, spacecraft or related machinery
 Design or development of electronic systems used on aircraft, spacecraft or related machinery
 Design or development of aerospace-related software
 Provision of aerospace-related logistics services
 Research and development into aerospace-related materials or aerostructures
 Design or development of aerospace-related design systems or manufacturing systems
 Manufacture of aerospace-related design systems or manufacturing systems
 Other aerospace or aviation-related equipment development, manufacture or maintenance activities


 Manufacture of breakfast cereals or cereals-based food
 Manufacture of edible oils, margarine or fats
 Manufacture of fruit juice or vegetable juice
 Manufacture of milk products
 Manufacture of pasta, noodles, couscous or similar farinaceous products
 Manufacture of pastry, biscuits or cake products
 Manufacture of prepared feeds for farm animals or prepared pet food
 Manufacture of prepared meals or dietetic food, including specially prepared low calorie food or food prepared for specific dietary requirements
 Manufacture of sugar, cocoa or chocolate, or of confectionery based on any of these products
 Processing and preserving of fruit or vegetables
 Processing and preserving of meat, poultry, fish, crustaceans or molluscs
 Production of meat, poultry or fish products
 Production of coffee or coffee substitutes
 Production of liquid milk, cream, butter or cheese
 Grain milling
 Tea processing


 Distilling, rectifying or blending of spirits
 Manufacture of malt, wine, beer, cider or other non-distilled fermented beverages
 Manufacture of soft drinks
 Production of bottled water
”.
6 
Where rates relief is applicable to a person on 31st March 2013 under the Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 2012, the provisions which are amended by these Regulations continue to have effect on and after 1st April 2013 and until 31st March 2016 as they had effect immediately before 1st April 2013.
JOHN SWINNEY
A member of the Scottish Government
St Andrew’s House,
Edinburgh
26th February 2013