Supporting business

Enterprise Areas

We established four Enterprise Areas to help create supportive business environments for our growing industries – life sciences, manufacturing, and low carbon/renewables (North and East) – at 16 strategic sites across Scotland. See Enterprise Area maps.

By offering incentives and other support for businesses locating at these sites, we hope to create jobs, attract investment and promote growth.

We extended designation of Scotland’s Enterprise Areas to 2026.


Each Enterprise Area site offers a range of incentives tailored to fit the individual characteristics of that site, in addition to either:


  • full expensing capital allowances enabling businesses to claim  a 100% first-year allowance for main rate expenditure – known as full expensing; and a 50% first-year allowance for special rate expenditure, on qualifying expenditure incurred on or after 1 April 2023 but before 1 April 2026 (note: this is not exclusive to Enterprise Areas)

Additional incentives include:

  • a streamlined planning process
  • high-speed broadband
  • international promotion and marketing provided by Scottish Development International (SDI)
  • skills and training support provided by Skills Development Scotland

Find more information on the SDI website.

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