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Official guidance
Capital Allowances Manual

CA37000 · Industrial Buildings Allowance (IBA): enterprise zones

  • CA37050 · IBA: enterprise zones: background and definition
  • CA37100 · IBA: enterprise zones: qualifying expenditure
  • CA37150 · IBA: Enterprise zones: 20 year time limit
  • CA37200 · IBA: enterprise zones: meaning of commercial building
  • CA37300 · IBA: enterprise zones: initial allowance
  • CA37350 · IBA: enterprise zones: writing down allowances
  • CA37375 · IBA: enterprise zones: purchase of used buildings within two years of first use
  • CA37390 · IBA: enterprise zones: buildings straddling zone boundary
  • CA37400 · IBA: enterprise zones: change of use
  • CA37450 · IBA: enterprise zones: buildings bought unused
  • CA37500 · IBA: enterprise zones: modifications to normal rules
  • CA37600 · IBA: enterprise zones: list of enterprise zones
  • CA37650 · IBA: enterprise zones: contact points for enterprise zones
  1. Industrial Buildings Allowance (IBA): enterprise zones: contents
  2. IBA: enterprise zones: list of enterprise zones

CA37600 | IBA: enterprise zones: list of enterprise zones

From HM Revenue & Customs · Capital Allowances Manual

These are the areas that have been designated as enterprise zones.

AreaDate designation order came into effect
Allerdale (Workington)4 October 1983 - SI1983/1331
Arbroath - see Tayside-
Belfast21 October 1981 - SR1981/309 (N. Ireland)
Clydebank No. 13 August 1981 - SI1981/975
Clydebank No. 218 August 1981 - SI1981/1069
Corby in Northants22 June 1981 - SI1981/764
Dearne Valley2 November 1995
Delyn21 July 1983 - SI1983/896
Dudley No. 1 (not Round Oak)10 July 1981 - SI1981/852
Dudley Round Oak3 October 1984 - SI1984/1403
Dundee - see Tayside-
East Durham29 November 1995
East Midlands-
Ashfield21 November 1995
Bassetlaw16 November 1995
Mansfield22 September 1995
NE Derbyshire3 November 1995
Gateshead - see Tyneside-
Glanford (Flixborough)13 April 1984 - SI1984/347
Hartlepool23 October 1981 - SI1981/1378
Inverclyde3 March 1989 - SI1989/145
Invergordon7 October 1983 - SI1983/1359
Isle of Dogs26 April 1982 - SI1982/462
Kent - see North West Kent-
Lanarkshire (Hamilton, Motherwell, Monklands)1 February 1993 - SI1993/23, SI1993/24 & SI1993/25
Liverpool - see Speke-
Londonderry13 September 1983 - SR1983/226 N Ireland
Lower Swansea Valley11 June 1981 - SI1981/757
Lower Swansea Valley (No. 2)6 March 1985 - SI1985/137
Manchester - see Salford-
Middlesbrough8 November 1983 - SI1983/1473
Milford Haven Nos. 1 and 224 April 1984 - SI1984/443 & SI1984/444
North East Lancashire Nos. 1 to 77 December 1983 - SI1983/1639
North West Kent Nos. 1 to 531 October 1983 - SI1983/1452
North West Kent Nos. 6 and 710 October 1986 - SI1986/1557
Rotherham, South Yorkshire16 August 1983 - SI1983/1007
Salford/Trafford12 August 1981 - SI1981/1024
Scunthorpe23 September 1983 - SI1983/1304
Speke25 August 1981 - SI1981/1072
Sunderland Nos. 1, 2 and 327 April 1990 - SI1990/794 & SI1990/795
Swansea No. 1 - see Lower Swansea Valley-
Swansea No. 2 - see Lower Swansea Valley-
Tayside-Arbroath and Dundee9 January 1984 - SI1983/1816 & SI1983/1817
Telford13 January 1984 - SI1983/1852
Trafford - see Salford-
Tyne Riverside No 119 February 1996 - SI1996/1981
Tyne Riverside No 2, Silverlink North Scheme26 August 1996 - SI1996/1981
Tyne Riverside No. 3, Silverlink Business Park Scheme26 August 1996 - SI1996/1981
Tyne Riverside No. 4, Middle Engine Lane Scheme26 August 1996 - SI1996/1981
Tyne Riverside No. 5, New York Industrial Park Scheme26 August 1996 - SI1996/1981
Tyne Riverside No.6, Balliol Business Park West Scheme26 August 1996 - SI1996/1981
Tyne Riverside No 7, Balliol Business Park East Scheme26 August 1996 - SI1996/1981
Tyne Riverside No. 8, Baltic Enterprise Park Scheme21 October 1996 - SI1996/2435
Tyne Riverside No. 9, Viking Industrial Park, Wagonway West Scheme21 October 1996 - SI1996/2435
Tyne Riverside No. 10,Viking Industrial Park, Blackett Street Scheme21 October 1996 - SI1996/2435
Tyne Riverside No. 11, Viking Industrial Park, Western Road Scheme21 October 1996 - SI1996/2435
Tyneside (Gateshead)25 August 1981 - SI1981/1070
Wakefield (Langthwaite Grange)31 July 1981 - SI1981/950
Wakefield (Dale Lane & Kinsey)23 September 1983 - SI1983/1305
Wellingborough26 July 1983 - SI1983/907
Workington - see Allerdale-

If you need to check that a building or structure falls within a particular enterprise zone, the local authority in which the zone is situated should be asked for confirmation that the building or structure is within the boundary of the enterprise zone. A list of local contact points is given in CA37650. Cases of difficulty that cannot be resolved locally should be referred to CTIAA

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