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 2022.

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.

This relief operates under state aid de minimis rules - small amounts of state aid that do not require European Commission approval.

Rateable value - percentage of rates relief from:

  • £120,000 or less - 100 per cent
  • More than £120,000 but not exceeding £240,000 - 50 per cent
  • More than £240,000 but not exceeding £480,000 - 25 per cent
  • More than £480,000 but not exceeding £1,200,000 - 10 per cent
  • More than £1,200,000 but not exceeding £2,400,000 - 5 per cent
  • More than £2,400,000 - 2.5 per cent

Further information on the scheme is available on the Scottish Government's website.

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