PART 3Miscellaneous Non-Domestic Rating Amendments
Amendment of the Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 201610.
(1)
(2)
“Lands and heritages in enterprise areas – financial year 2024-20253A.
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 2025-20263B.
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)
“Relief granted -financial year 2024-20255A.
(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 2025-20265B.
(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.”.