Enterprise areas
This relief is no longer available from 01 April 2026. We can consider relief for previous years. Rates relief is available to businesses that newly occupy property within specified enterprise areas.
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
Read further information regarding Enterprise Areas
| 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 exceeding £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.
Read more 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 received when you complete the application form.