Renewable Energy Relief
141. The key legislation is the Non-Domestic Rates (Renewable Energy Generation Relief) (Scotland) Regulations 2010.
142. Eligibility for the Renewable Energy Relief relating to community benefit requires arrangements which give at least 15% of the annual profit to a community organisation, in return for investment (or, failing that, so much of the annual profit as is attributable to 0.5 megawatt of the total installed capacity). Table 3 shows the sliding scale of applicable relief against total RV of all the qualifying properties in Scotland that the applicant occupies or (if vacant) is entitled to occupy.
|Cumulative RV in Scotland||Relief (%)|
|up to £145,000||100|
|over £145,000 and up to £430,000||50|
|over £430,000 and up to £860,000||25|
|over £860,000 and up to £4 million||10|
|over £4 million||2.5|
143. Relief is available for subjects solely concerned with the production of heat or power (or both) from the following sources:
- fuel cells
- water (including waves and tides, but excluding production from the pumped storage of water) ("hydro schemes")
- solar power
- geothermal sources
145. This relief is mandatory and 100% funded by the Scottish Government.
146. This relief is likely to be considered a subsidy under the TCA and is subject to the MFA.
There is a problem
Thanks for your feedback