| SPEYMALT WHISKY DISTRIBUTORS LIMITED | Beverages | 1962 | Full accounts |
| HENDRY HYDRAULICS LIMITED | Machinery and equipment | 1976 | Full accounts |
| ELGIN REFRIGERATION SERVICES LIMITED | Repair and installation of machinery | 1977 | Total exemption (full) |
| MARIXIN (INVERNESS) LIMITED | Food products | 1986 | Total exemption (full) |
| MORAY PRECAST LIMITED | Glass, ceramics, cement and stone | 1997 | Total exemption (full) |
| CLARK & SUTHERLAND LIMITED | Fabricated metal products | 2000 | Total exemption (full) |
| PHILIP ENGINEERING (ELGIN) LTD. | Fabricated metal products | 2002 | Total exemption (full) |
| SANDSTORM INTERNATIONAL LIMITED | Textiles | 2003 | Total exemption (full) |
| MARK GARRICK LTD. | Repair and installation of machinery | 2003 | Total exemption (full) |
| HIGHLAND SPIRIT LIMITED | Fabricated metal products | 2004 | Total exemption (full) |
| D & M WINCHESTER LTD. | Beverages | 2004 | Total exemption (full) |