Local government finance circular 5/2023: non-domestic rates relief guidance

Enterprise areas relief

92. The key legislation is The Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 2016.[1]
93. Properties concerned with specific sectors in four defined Enterprise Areas, each of which comprises a number of defined geographic locations (see Table 1), may be eligible. Boundaries for each location are set out in a published series of maps.[2]
94. Reliefs and thresholds are set out in Table 2. Dundee Port, Nigg and part of Irvine are within the wider Enterprise Area strategic locations, but are not eligible for rates relief.[3]

Table 1: Enterprise Areas subject to rates relief (including local authority area)

Table 2: Enterprise Areas Reliefs and thresholds

95. Only businesses undertaking certain activity in each area, as defined at Annex C, are eligible. Only new-build properties (entered in the valuation roll after 1 April 2012) or properties which were vacant for at least a three-month period are eligible.
96. This relief is mandatory and 100% funded by the Scottish Government.
97. This relief is likely to be considered a subsidy under the Act and is listed in the Non-Domestic Rates (Restriction of Relief) (Scotland) Regulations 2023. Public authorities should consider whether this relief is awarded as MFA, or whether it meets the other subsidy control requirements of the Act.