Renewable Energy Generation Relief

A targeted relief for renewable energy producers who are solely concerned with the production of heat or power (or both).

Eligibility for relief

When assessing eligibility for Renewable Energy Generation relief, we need to consider the following criteria for each business:

  • where the business is solely concerned with the generation of heat or power (or both) by the following means:
    a. biomass
    b. biofuels
    c. fuel cells
    d. photovoltaics
    e. water (including waves and tides, but excluding production from the pumped storage of water)
    f. wind
    g. solar power
    h. geothermal sources
  • whether the property is in receipt of any other relief
  • the level of other public sector assistance received by the business
  • the combined rateable value of all properties in Scotland of which the business is in rateable occupation or (if vacant) which the business is entitled to occupy
  • the European Community State Aid regulations

Please note 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 a 60% relief may be granted 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

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

Download Renewable Energy Relief application form