| FISHER & DONALDSON (ST. ANDREWS) LIMITED | Food products | 1962 | Total exemption (full) |
| GRAY FABRICATION LIMITED | Fabricated metal products | 1981 | Total exemption (full) |
| JOE COOL (UK) LIMITED | Other manufacturing | 1983 | Total exemption (full) |
| GRISELDA HILL POTTERY LIMITED | Glass, ceramics, cement and stone | 1989 | Total exemption (full) |
| MONAX GLASS LIMITED | Other manufacturing | 1998 | Total exemption (full) |
| CONTRACT SOLUTIONS (SCOTLAND) LIMITED | Other manufacturing | 2006 | Total exemption (full) |
| AB APPLIANCE CARE LIMITED | Repair and installation of machinery | 2010 | Total exemption (full) |
| SWAN ENGINEERING LIMITED | Fabricated metal products | 2010 | Total exemption (full) |