A 50% relief is available until 31 March 2032, where a property is used wholly or mainly for the purposes of a District Heating Network. A new 90% relief has been introduced for the period 1 April 2021 to 31 March 2024 for any new District Heating Network introduced on or after 1 April 2021 that is powered by renewables. The relief is application based and cannot be automatically awarded.
District Heating Network
This is the distribution of thermal energy in the form of steam, hot water or chilled liquids from a central source of production through a network to multiple buildings or sites for the use of space or process heating, cooling or hot water and includes any attached communal heating.
This is the distribution of thermal energy in the form of steam, hot water or chilled liquids from a central source in a building which is occupied by more than one final customer, for the use of space or process heating, cooling or hot water.
Apply for a reduction
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.