- Latest available (Revised)
- Original (As made)
The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2024
You are here:
- Scottish Statutory Instruments
- 2024 No. 4
- PART 3
- Regulation 10
What Version
Opening Options
More Resources
Status:
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
Amendment of the Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 2016
This section has no associated Policy Notes
10.—(1) The Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 2016(1) are amended in accordance with paragraphs (2) to (5).
(2) After regulation 3 (lands and heritages in enterprise areas) insert—
“Lands and heritages in enterprise areas – financial year 2024-2025
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.
Lands and heritages in enterprise areas – financial year 2025-2026
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.”.
(3) In regulation 4 (availability of relief)—
(a)for “regulation 3” where it first occurs, substitute “regulations 3, 3A and 3B”,
(b)for “regulation 3” where it occurs in paragraph (a)(ii), substitute “regulation 3, 3A or 3B”.
(4) In regulation 5 (relief granted)—
(a)for the heading substitute “Relief granted in relation to the financial years beginning with 1 April 2016 and ending with 31 March 2024”,
(b)in paragraph (1) for “Where” substitute “In relation to any day in the financial years beginning with 1 April 2016 and ending with 31 March 2024, where”.
(5) After regulation 5 insert—
“Relief granted -financial year 2024-2025
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.
Relief granted – financial year 2025-2026
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.”.
(1)
S.S.I. 2016/119, which was amended by S.S.I. 2020/391 and S.S.I. 2023/30.
Options/Help
Print Options
PrintThe Whole Instrument
PrintThe Whole Part
PrintThis Section only
Legislation is available in different versions:
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Opening Options
Different options to open legislation in order to view more content on screen at once
Policy Note
Policy Note sets out a brief statement of the purpose of a Scottish Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Scottish Statutory Instrument accessible to readers who are not legally qualified and accompany any Scottish Statutory Instrument or Draft Scottish Statutory Instrument laid before the Scottish Parliament from July 2012 onwards. Prior to this date these type of notes existed as ‘Executive Notes’ and accompanied Scottish Statutory Instruments from July 2005 until July 2012.
More Resources
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as enacted version that was used for the print copy
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- correction slips
- links to related legislation and further information resources
More Resources
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as made version that was used for the print copy
- correction slips
Click 'View More' or select 'More Resources' tab for additional information including:
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- links to related legislation and further information resources
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.