Non-domestic (business) rates Enterprise Area Relief
Enterprise Area Relief
Rates relief is available to businesses that newly occupy property within specified enterprise areas.
To qualify, these businesses must carry out pre-determined activities within specific sectors in fixed geographic boundaries. At the moment, these areas are
- Edinburgh BioQuarter
- Edinburgh Leith.
You can download maps of these areas below.
This relief operates under state aid de minimis rules - small amounts of state aid that do not require European Commission approval.
Percentage of rates relief from 1 April 2012
|Rateable value||% relief|
|£120,000 or less||100 per cent|
|More than £120,000 but not exceeding £240,000||50 per cent|
|More than £240,000 but not exceeding £480,000||25 per cent|
|More than £480,000 but not exceeding £1,200,000||10 per cent|
|More than £1,200,000 but not exceeding £2,400,000||5 per cent|
|More than £2,400,000||2.5 per cent|
If you are applying for Enterprise Area relief please complete the Enterprise Area Relief form below.