Information

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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Annex C - Activities Eligible For Enterprise Areas Relief

In the life sciences enterprise area:

  • Bioinformatics and health informatics
  • Deployment of information and communications technology to persons engaged in hospital, medical, dental, residential care and other human health activities
  • Drug development
  • Experimental and translational medicine and clinical research
  • Industrial biotechnology
  • Manufacture of basic pharmaceutical products
  • Manufacture of electronic components and boards
  • Manufacture of instruments and appliances for measuring, testing and navigation
  • Manufacture of irradiation, electromedical and electrotherapeutic equipment
  • Manufacture of medical and dental instruments and supplies
  • Manufacture of optical instruments and photographic equipment
  • Manufacture of pesticides and other agrochemical products
  • Manufacture of pharmaceutical preparations
  • Medical technologies
  • Pharmaceutical services, including contract research
  • Research and development into, and the manufacture of, medical devices and pharmaceuticals
  • Research and experimental development on natural sciences and engineering
  • Stem cells and regenerative medicine
  • Veterinary medicine
  • Wholesale of pharmaceutical goods

In the low carbon/renewables enterprise areas: the design, fabrication, manufacture and assembly of components required for the generation of renewable energy by the technologies described in Schedule 2 of the Renewables Obligation (Scotland) Order 2009, including foundations and substructures (fixed or floating), towers, blades and nacelles, and research and development connected to those activities.

In the general manufacturing and growth sectors enterprise area:

  • Creative Clyde
    • Activities involved in the programming, production, post-production, digital distribution or broadcasting of motion picture, video, television, radio, computer games, internet channels or websites
    • Architectural design
    • Digital animation
    • Digital design
    • Digital publishing of books, magazines, journals, periodicals, computer games or music
    • Production of digital advertising or digital marketing materials
    • Software development
    • Sound recording or reproduction of sound recording
  • Prestwick International
    • Manufacture of aircraft or spacecraft or related machinery
    • Repair or maintenance of aircraft or spacecraft or related machinery
    • Manufacture of aircraft parts or components
    • Repair or maintenance of aircraft parts or components
    • Distribution of aircraft parts or components
    • Design or development of aircraft, aero-engines or aircraft components
    • Certification of aircraft, aero-engines or aircraft components
    • Manufacture of aircraft, aero-engines or aircraft components
    • Manufacture of electronic systems used on aircraft, spacecraft or related machinery
    • Repair or maintenance of electronic systems used on aircraft, spacecraft or related machinery
    • Design or development of electronic systems used on aircraft, spacecraft or related machinery
    • Design or development of aerospace-related software
    • Provision of aerospace-related logistics services
    • Research and development into aerospace-related materials or aerostructures
    • Design or development of aerospace-related design systems or manufacturing systems
    • Manufacture of aerospace-related design systems or manufacturing systems
    • Other aerospace or aviation-related equipment development, manufacture or maintenance activities
  • West Lothian
    • Food Manufacture
      • i. Manufacture of breakfast cereals or cereals-based food
      • ii. Manufacture of edible oils, margarine or fats
      • iii. Manufacture of fruit juice or vegetable juice
      • iv. Manufacture of milk products
      • v. Manufacture of pasta, noodles, couscous or similar farinaceous products
      • vi. Manufacture of pastry, biscuits or cake products
      • vii. Manufacture of prepared feeds for farm animals or prepared pet food
      • viii. Manufacture of prepared meals or dietetic food, including specially prepared low calorie food or food prepared for specific dietary requirements
      • ix. Manufacture of sugar, cocoa or chocolate, or of confectionery based on any of these products
      • x. Processing and preserving of fruit or vegetables
      • xi. Processing and preserving of meat, poultry, fish, crustaceans or molluscs
      • xii. Production of meat, poultry or fish products
      • xiii. Production of coffee or coffee substitutes
      • xiv. Production of liquid milk, cream, butter or cheese
      • xv. Grain milling
      • xvi. Tea processing
    • Beverage Manufacture
      • i. Distilling, rectifying or blending of spirits
      • ii. Manufacture of malt, wine, beer, cider or other non-distilled fermented beverages
      • iii. Manufacture of soft drinks
      • iv. Production of bottled water

Contact

Email: NDR@gov.scot

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