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)
Applicants should note that the rates relief for which they are applying is being treated as Minimal Financial Assistance (MFA) under the Subsidy Control Act 2022.
The application form will detail the additional criteria required from you. Where relief is given, the MFA offered is the amount of relief shown on your bill.
A written record must be kept for at least three years beginning with the date on which the MFA was given. This is to enable you to respond to future requests on how much MFA you have received and whether you have reached the cumulative threshold.