Enterprise Area Relief
With effect from 01/04/12, enterprise area relief is available for properties in the Glasgow enterprise area and which are occupied for the purpose of carrying out certain activities. The properties must be new entries in the valuation roll after 01/04/12 or existing properties that have been unoccupied for a continuous period of 3 months before the person seeking relief took occupation. The property must be in receipt of empty property relief for a prior 3 month period to qualify.
An illustration of the Glasgow Enterprise Area and a list of the permitted activities are shown here: Glasgow Enterprise Area.
The enterprise area relief will be applied before any other calculation of relief.
Please note that award of relief may be considered a "subsidy" in terms of the EU-UK Trade and Cooperation Agreement (TCA), which can limit the amount of relief awarded.
The table below shows the percentages of relief available:
| Rateable Value | % of Relief |
|---|---|
| £120,000 or less | 100% |
| More than 120,000 but not exceeding £240,000 | 50% |
| More than £240,000 but not exceeding £480,000 | 25% |
| More than £480,000 but not exceeding £1,200,000 | 10% |
| More than £1,200,000 but not exceeding £2,400,000 | 5% |
| More than £2,400,000 | 2.5% |
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