The Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 2012
| Jurisdiction | Scotland |
2012 No. 48
Rating And Valuation
The Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 2012
Made 16th February 2012
Laid before the Scottish Parliament 20th February 2012
Coming into force 1st April 2012
The Scottish Ministers make the following Regulations in exercise of the powers conferred by section 153 of the Local Government etc. (Scotland) Act 19941and all other powers enabling them to do so.
Citation and commencement
1. These Regulations may be cited as the Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 2012 and come into force on 1st April 2012.
Interpretation
2.—(1) In these Regulations—
“the 1975 Act” means the Local Government (Scotland) Act 19752;
“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 18543;
“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 Act4; and
“valuation roll” means the roll made up under section 1 of the 1975 Act5.
(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.
Lands and heritages in enterprise areas
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.
Availability of relief
4. The circumstances referred to in regulation 3 are that—
(i) (a) 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.
Relief granted
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 Union6.
Applications for 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)
(a) addressing it to the authority; and
(b)
(b) delivering it or sending it to the authority’s office by post or electronic communication.
(3) In this regulation—
(a)
(a) “electronic communication” has the meaning given to it by section 15(1) of the...
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