Local government finance circular 4/2025: non-domestic rates relief guidance

Annex C - Activities eligible for enterprise areas relief

In the life sciences enterprise area:

1. Bioinformatics and health informatics

2. Deployment of information and communications technology to persons engaged in hospital, medical, dental, residential care and other human health activities

3. Drug development

4. Experimental and translational medicine and clinical research

5. Industrial biotechnology

6. Manufacture of basic pharmaceutical products

7. Manufacture of electronic components and boards

8. Manufacture of instruments and appliances for measuring, testing and navigation

9. Manufacture of irradiation, electromedical and electrotherapeutic equipment

10. Manufacture of medical and dental instruments and supplies

11. Manufacture of optical instruments and photographic equipment

12. Manufacture of pesticides and other agrochemical products

13. Manufacture of pharmaceutical preparations

14. Medical technologies

15. Pharmaceutical services, including contract research

16. Research and development into, and the manufacture of, medical devices and pharmaceuticals

17. Research and experimental development on natural sciences and engineering

18. Stem cells and regenerative medicine

19. Veterinary medicine

20. Wholesale of pharmaceutical goods

In the low carbon/renewables enterprise areas:

21. 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:

22. Creative Clyde

1. Activities involved in the programming, production, post-production, digital distribution or broadcasting of motion picture, video, television, radio, computer games, internet channels or websites
2. Architectural design
3. Digital animation
4. Digital design
5. Digital publishing of books, magazines, journals, periodicals, computer games or music
6. Production of digital advertising or digital marketing materials
7. Software development
8. Sound recording or reproduction of sound recording

23. Prestwick International

1. Manufacture of aircraft or spacecraft or related machinery
2. Repair or maintenance of aircraft or spacecraft or related machinery
3. Manufacture of aircraft parts or components
4. Repair or maintenance of aircraft parts or components
5. Distribution of aircraft parts or components
6. Design or development of aircraft, aero-engines or aircraft components
7. Certification of aircraft, aero-engines or aircraft components
8. Manufacture of aircraft, aero-engines or aircraft components
9. Manufacture of electronic systems used on aircraft, spacecraft or related machinery
10. Repair or maintenance of electronic systems used on aircraft, spacecraft or related machinery
11. Design or development of electronic systems used on aircraft, spacecraft or related machinery
12. Design or development of aerospace-related software
13. Provision of aerospace-related logistics services
14. Research and development into aerospace-related materials or aerostructures
15. Design or development of aerospace-related design systems or manufacturing systems
16. Manufacture of aerospace-related design systems or manufacturing systems
17. Other aerospace or aviation-related equipment development, manufacture or maintenance activities

24. West Lothian

1. Food Manufacture

1. Manufacture of breakfast cereals or cereals-based food
2. Manufacture of edible oils, margarine or fats
3. Manufacture of fruit juice or vegetable juice
4. Manufacture of milk products
5. Manufacture of pasta, noodles, couscous or similar farinaceous products
6. Manufacture of pastry, biscuits or cake products
7. Manufacture of prepared feeds for farm animals or prepared pet food
8. Manufacture of prepared meals or dietetic food, including specially prepared low calorie food or food prepared for specific dietary requirements
9. Manufacture of sugar, cocoa or chocolate, or of confectionery based on any of these products
10. Processing and preserving of fruit or vegetables
11. Processing and preserving of meat, poultry, fish, crustaceans or molluscs
12. Production of meat, poultry or fish products
13. Production of coffee or coffee substitutes
14. Production of liquid milk, cream, butter or cheese
15. Grain milling
16. Tea processing

2. Beverage Manufacture

1. Distilling, rectifying or blending of spirits
2. Manufacture of malt, wine, beer, cider or other non-distilled fermented beverages
3. Manufacture of soft drinks
4. Production of bottled water