Guide

Non-domestic rates relief
Last updated: 14 November 2019

Renewable Energy Generation Relief

You may be able to get 100% off your non-domestic rates if your scheme has arrangements in place that entitle one or more community organisations to:

  • at least 15% of the annual profit, or
  • so much of the annual profit as is attributable to at least 0.5 megawatt of the total installed capacity of the project

To be eligible your scheme has to produce heat or power from any of 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

The generation activity should take place at the eligible property itself.

How much relief you can get depends on the rateable value. Rateable values of:

  • up to £145,000 can get 100% relief
  • £145,001 to £430,000 can 50% relief
  • £430,001 to £860,000 can get 25% relief
  • £860,001 to £4 million can get 10% relief
  • more than £4 million can get 2.5% relief

If you have more than one business property, the rateable values are combined.

You can get 60% relief if:

  • your scheme produces heat or power from water (including waves and tides, but excluding production from the pumped storage of water), and
  • has a rateable value of no more than £5 million

State aid

Getting Renewable Energy Generation Relief might affect how much state aid you can get.

You can find more information on state aid on the gov.scot website.