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.
| Rateable value | Relief 2025 to 2026 |
|---|---|
| Up to £120,000 | 33.3% |
| From £120,001 to £240,000 | 16.7% |
| From £240,001 to £480,000 | 8.3% |
| From £480,001 to £1,200,000 | 3.3% |
| From £1,200,001 to £2,400,000 | 1.7% |
| More than £2,400,000 | 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.
Find out more about Enterprise Areas Relief:
- Aberdeen City Council
- Aberdeenshire Council
- Angus Council
- Argyll and Bute Council
- Clackmannanshire Council
- Comhairle nan Eilean Siar
- Dumfries and Galloway Council
- Dundee City Council
- East Ayrshire Council
- East Dunbartonshire Council
- East Lothian Council
- East Renfrewshire Council
- Edinburgh Council
- Falkirk Council
- Fife Council
- Glasgow City Council
- Highland Council
- Inverclyde Council
- Midlothian Council
- Moray Council
- North Ayrshire Council
- North Lanarkshire Council
- Orkney Islands Council
- Perth and Kinross Council
- Renfrewshire Council
- Scottish Borders Council
- Shetland Islands Council
- South Ayrshire Council
- South Lanarkshire Council
- Stirling Council
- West Dunbartonshire Council
- West Lothian Council