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Enterprise Areas Relief

Businesses setting up or relocating to an Enterprise Area site and doing work in certain sectors may qualify for this rates relief. Enterprise Areas Relief will continue until 31 March 2026.

How much relief you can get depends on the rateable value.

Relief available
Rateable value Relief
2024 to 2025
Relief
2025 to 2026
Up to £120,000  66.7% 33.3%
From £120,001 to £240,000 33.3% 16.7%
From £240,001 to £480,000 16.7% 8.3%
From £480,001 to £1,200,000 6.7% 3.3%
From £1,200,001 to £2,400,000 3.3% 1.7%
More than £2,400,000 1.7% 0.8%

How to apply for Enterprise Areas Relief

You should apply through your local council if your business is within a specific boundary in each Enterprise Area. You can find maps of the Enterprise Areas in Scotland on the gov.scot website.

Aberdeen City CouncilAberdeenshire CouncilAngus CouncilArgyll and Bute CouncilClackmannanshire CouncilComhairle nan Eilean Siar (Western Isles Council)Dumfries & Galloway CouncilDundee City CouncilEast Ayrshire CouncilEast Dunbartonshire CouncilEast Lothian CouncilEast Renfrewshire CouncilEdinburgh CouncilFalkirk CouncilFife CouncilGlasgow City CouncilHighland CouncilInverclyde CouncilMidlothian CouncilMoray CouncilNorth Ayrshire CouncilNorth Lanarkshire CouncilOrkney Islands CouncilPerth & Kinross CouncilRenfrewshire CouncilScottish Borders CouncilShetland CouncilSouth Ayrshire CouncilSouth Lanarkshire CouncilStirling CouncilWest Dunbartonshire CouncilWest Lothian Council
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