Local government finance circular 4/2022 - non-domestic rates relief: guidance

This circular provides general information relating to current arrangements for non-domestic rates reliefs in 2022 to 2023. It also provides examples of supporting documentary evidence. The information was compiled with the involvement of officers from COSLA and the IRRV.

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Enterprise Areas Relief

111. The key legislation is The Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 2016.[27]

112. Properties concerned with specific sectors in four defined Enterprise Areas, each of which comprises a number of defined geographic locations (see Table 1), may be eligible. Boundaries for each location are set out in a published series of maps.[28]

113. Reliefs and thresholds are set out in Table 2. Dundee Port, Nigg and part of Irvine are within the wider Enterprise Area strategic locations, but are not eligible for rates relief.[29]

Table 1: Enterprise Areas subject to rates relief (including local authority area)

Life Sciences

  • Irvine – part of site (North Ayrshire)
  • Forres (Moray)
  • Inverness Campus (Highland)
  • BioQuarter (Edinburgh)
  • BioCampus (Midlothian)
  • BioCity (North Lanarkshire)

Low Carbon / Renewables North

  • Hatston (Orkney)
  • Arnish (Western Isles
  • Scrabster (Highland)
  • Lyness (Orkney)

General Manufacturing & Growth Sectors

  • Creative Clyde (Glasgow City)
  • Prestwick International – Aerospace (South Ayrshire)
  • West Lothian – Food and drink manufacturing (West Lothian)

Low Carbon / Renewables East

Leith (Edinburgh)

Table 2: Enterprise Areas Reliefs and thresholds
Value Rates relief
£120,000 or less 100%
Over £120,000 and up to £240,000 50%
Over £240,000 and up to £480,000 25%
Over £480,000 and up to £1,200,000 10%
Over £1,200,000 and up to £2,400,000 5%
Over £2,400,000 2.5%

114. Only businesses undertaking certain activity in each area, as defined at Annex D, are eligible. Only new-build properties (entered in the valuation roll after 1 April 2012) or properties which were vacant for at least a three-month period are eligible.

115. This relief is mandatory and 100% funded by the Scottish Government.

116. This relief is likely to be considered a subsidy under the TCA and is subject to the MFA.



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