Tax relief and incentives for businesses in Scotland

There are numerous tax relief schemes and incentives for investors and business owners in Scotland. Find out more about tax incentives for your business.

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As a business owner or investor in Scotland, there are several tax relief schemes and incentives available to you.

Tax incentives for small businesses

If you’re a small business owner or investor in Scotland, you may be eligible for tax relief from the Enterprise Investment Scheme and Venture Capital Trust.

Tax incentives for Research and Development

Scotland is a great place for Research and Development (R&D) and it offers generous incentives for businesses investing in innovation.


The tax on any profits from inventions you patent in Scotland and the rest of the UK is only 10%, compared to the usual 20% corporation tax. If your business is a sole trader, partnership or limited liability partnership (LLP), you do not pay corporation tax and are therefore not eligible for this relief.