A relief for renewable energy producers where the premises are used solely for the generation of renewable heat or power (or both).
See legislation relating to the relief.
Eligibility for relief
This is available to renewable energy producers, where the premises are used soley for the production of heat or power (or both) from the following sources:
- Biomass
- Biofuels
- Fuel cells
- Photovoltaics
- Water (including waves and tides, but excluding production from the pumped storage of water)
- Wind
- Solar power
- Geothermal sources
For those producing renewable heat or power from any of the sources above, a reduction may be made as shown in the table below, only if your scheme has arrangements in place that entitle community organisations to;
- at least 15% of the annual profit
- so much of the annual profit as is attributable to 0.5 megawatt (or more) of the total installed capacity of the project
|
Combined RV of all business properties in Scotland |
% of Rates Relief |
|
£145k or less |
100% (no rates payable) |
|
More than £145k but not exceeding £430k |
50% |
|
More than £430k but not exceeding £860k |
25% |
|
More than £860k but not exceeding £4m |
10% |
|
More than £4m |
2.5% |
- whether the property is in receipt of any other relief
- the level of other public sector assistance received by the business
- the European Community State Aid regulations
Combined Heat and Power (CHP) systems are only considered to be renewable if they use the sources of energy listed above and have an electrical capacity of 50 kilowatts or less.
From 1 April 2018
From 1 April 2018 until 31 March 2032, qualifying renewable hydro properties operated by a ratepayer with no community investment are entitled to a 60% relief where the:
- rateable value of the property does not exceed £5m
- lands and heritages are used solely for the generation of renewable heat or power, or both, from water only
Apply for a reduction
This relief is application based and cannot be automatically awarded.
If you feel you may be entitled please download and complete the application form below and return it, with any supporting information, to the address shown on the form
Subsidy control rules
This type of relief is capped under The Non-Domestic Rates (Restriction of Relief)(Scotland) Regulations 2021 and can only be awarded as TCA de minimus as the activity is commercial in nature and the recipients recieve an advantage on a selective basis due to the geographic restrictions that apply.