Business rates discounts
Enterprise areas
Enterprise Areas Application Form
Rates relief is available to businesses that newly occupy property within specified enterprise areas. This relief is continuing until 31 March 2026..
To qualify, these businesses must carry out pre-determined activities within specific sectors in fixed geographic boundaries as set out below:
- Inverness Campus - Life Science Enterprise Area
- Scrabster - Low Carbon Renewables North Enterprise
More information regarding Enterprise Areas is available here.
| Rateable Value | Percentage of relief 23/24 | Percentage of relief 24/25 | Percentage of relief 25/26 |
| £120,000 or less | 100% | 66.7% | 33.3% |
| More than £120,000 but not exceedng £240,000 | 50% | 33.3% | 16.7% |
| More than £240,000 but not exceeding £480,000 | 25% | 16.7% | 8.3% |
| More than £480,000 but not exceeding £1,200,000 | 10% | 6.7% | 3.3% |
| More than £1,200,000 but not exceeding £2,400,000 | 5% | 3.3% | 1.7% |
| More than £2,400,000 | 2.5% | 1.7% | 0.8% |
Further information on the scheme is available on the Scottish Government's website.
Enterprise area relief is likely to be considered as subsidy under the rules of the Subsidy Control Act 2022 and you will be asked about any subsidy recevied when you complete the application form.