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.
The relief, which had been due to expire on 31 March 2024, will be phased out over 2024-25 and 2025-26 as set out in the table below:
| Rateable Value | Relief available | ||
|---|---|---|---|
| 2023-24 | 2024-25 | 2025-26 | |
| £120,000 or less | 100% | 66.7% | 33.3% |
| £120,001 to £240,000 | 50% | 33.3% | 16.7% |
| £240,001 to £480,000 | 25% | 16.7% | 8.3% |
| £480,001 to £1,200,000 | 10% | 6.7% | 3.3% |
| £1,200,001 to £2,400,000 | 5% | 3.3% | 1.7% |
| Over £2,400,000 | 2.5% | 1.7% | 0.8% |
If you are applying for Enterprise Area relief please complete the Enterprise Area Relief form below.
Download the Enterprise Area maps (PDF 361 KB)
Download the Enterprise Area Relief application form (DOC 45 KB)