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Enterprise area relief scheme

Rates relief may be available to new businesses locating to premises within the Prestwick International Enterprise Area, and who are concerned with the:

  • Manufacture of aircraft or spacecraft or related machinery
  • Repair or maintenance of aircraft or spacecraft or related machinery
  • Manufacture of aircraft parts or components
  • Repair or maintenance of aircraft parts or components
  • Distribution of aircraft parts or components
  • Design or development of aircraft, aero-engines or aircraft components
  • Certification of aircraft, aero-engines or aircraft components
  • Manufacture of aircraft, aero-engines or aircraft components
  • Manufacture of electronic systems used on aircraft, spacecraft or related machinery
  • Repair or maintenance of electronic systems used on aircraft, spacecraft or related machinery
  • Design or development of electronic systems used on aircraft, spacecraft or related machinery
  • Design or development of aerospace-related software
  • Provision of aerospace-related logistics services
  • Research and development into aerospace-related materials or aero structures
  • Design or development of aerospace-related design systems or manufacturing systems
  • Manufacture of aerospace-related design systems or manufacturing systems
  • Other aerospace or aviation-related equipment development, manufacture or maintenance activities

Only new build properties or properties which have been vacant for at least a three month period prior to occupation by a qualifying business, and are occupied for the sole or main purpose of the qualifying activity since 1 April 2012, are eligible for this relief. .

Thresholds and relief levels:

Rates relief by rateable value
Rateable ValueRates Relief
£120,000 or less100%
Over £120,000 and up to £240,00050%
Over £240,000 and up to £480,00025%
Over £480,000 and up to £1,200,00010%
Over £1,200,000 and up to £2,400,0005%
Over £2,400,0002.5%

Further information relating to the Prestwick and other Enterprise Areas, can be obtained at the following website: http://www.scotland.gov.uk/Topics/Economy/EconomicStrategy/Enterprise-Areas.

As this relief is available by application only, download and complete an  ndr_enterpriseareaappnform (Word doc) [79KB] .