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Enterprise Areas Relief

Properties concerned with specific sectors defined in Enterprise Areas, each of which comprises a number of defined geographic locations, may be eligible.

Boundaries for each location are set out in a series of maps published on the Scottish Government website. Click here to view.

For West Lothian, businesses concerned with food and drink manufacturing may qualify for enterprise area relief.

The table below sets out the relief amounts and thresholds for enterprise area relief.

ValueRates relief 2024/25Rates relief 2025/26
£120,000 or less66.7%33.3%
Over £120,000 and up to £240,00033.3%16.7%
Over £240,000 and up to £480,00016.7%8.3%
Over £480,000 and up to £1,200,0006.7%3.3%
Over £1,200,000 and up to £2,400,0003.3%1.7%
Over £2,400,0001.7%0.8%


Subsidy Control

Enterprise area relief may be offered as Minimal Financial Assistance (MFA) subsidy under the Subsidy Control Act 2022.  The application form will detail the additional information required from you.

How to apply

To apply for this reduction please complete and submit our online form.