Local government finance circular 5/2024: 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