District Heating relief

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.

See legislation relating to this relief.

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.

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 District Heating relief

This type of relief is subject to de minimus aid (State-Aid) rules. Full details regarding de minimus aid can be found on the Scottish Government website.

The relief is application based and cannot be automatically awarded.

If you would like to apply for District Heating relief you can do so by contacting us with your details and a member of the team will contact you.