
1 
These Regulations may be cited as the Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 2016 and come into force on 1st April 2016.
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;
(b) each area delineated in red on the map entitled “General Manufacturing and Growth Sectors Enterprise Area - Prestwick International” and dated 18th January 2016; 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;
 “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) each area delineated in red on the map entitled “Life Sciences Enterprise Area – Irvine” and dated 18th January 2016;
(b) the area delineated in red on the map entitled “Life Sciences Enterprise Area – Forres” and dated 9th September 2015;
(c) the area delineated in red on the map entitled “Life Sciences Enterprise Area – Inverness Campus” and dated 21st January 2013;
(d) the area delineated in red on the map entitled “Life Sciences Enterprise Area – BioQuarter” and dated 15th January 2016;
(e) the area delineated in red on the map entitled “Life Sciences Enterprise Area – BioCampus” and dated 9th February 2012; and
(f) the area delineated in red on the map entitled “Life Sciences Enterprise Area – BioCity” and dated 9th November 2015;
 “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 Economic Development Directorate.
3 
Regulation 5(1) applies in the period beginning with 1st April 2016 and ending with 31st March 2024 in the circumstances set out in regulation 4 to a person who is liable to pay rates on a day in that period 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.
3A. 
Regulation 5A(1) applies in the period beginning with 1 April 2024 and ending with 31 March 2025 in the circumstances set out in regulation 4 to a person who is liable to pay rates on a day in that period 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.
3B. 
Regulation 5B(1) applies in the period beginning with 1 April 2025 and ending with 31 March 2026 in the circumstances set out in regulation 4 to a person who is liable to pay rates on a day in that period 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 regulations 3, 3A and 3B 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, 3A or 3B; and
(b) an application for relief is made in accordance with regulation 6 or was made in accordance with regulation 6 of the Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 2012.
5 

(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) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5A. 

(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.
5B. 

(1) In relation to the financial year 2025-2026, 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 33.3%
More than £120,000 but not exceeding £240,000 16.7%
More than £240,000 but not exceeding £480,000 8.3%
More than £480,000 but not exceeding £1,200,000 3.3%
More than £1,200,000 but not exceeding £2,400,000 1.7%
More than £2,400,000 0.8%
(2) The amount of relief calculated under paragraph (1) is to be applied before the calculation of any other relief.
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—
 “electronic communication” has the meaning given to it by section 15(1) of the Electronic Communications Act 2000 (“the 2000 Act”);
 “local authority” means the rating authority in whose valuation roll the entry for the lands and heritages appears;
 “person authorised to sign on behalf of the ratepayer” means, where the ratepayer is—
(a) a partnership, a partner of that partnership;
(b) a trust, a trustee of that trust;
(c) a body corporate, a director of that body; and
 “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 3A or 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 Government
St Andrew’s House,
Edinburgh
22nd February 2016
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

Production of chemicals

Provision of telehealthcare

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

 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


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


 Grain milling
 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 coffee or coffee substitutes
 Production of liquid milk, cream, butter or cheese
 Production of meat, poultry or fish products
 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
