Information

Local government finance circular 4/2022 - non-domestic rates relief: guidance

This circular provides general information relating to current arrangements for non-domestic rates reliefs in 2022 to 2023. It also provides examples of supporting documentary evidence. The information was compiled with the involvement of officers from COSLA and the IRRV.

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District Heating Relief

92. The key legislation is The Non-Domestic Rates (District Heating Relief) (Scotland) Regulations 2017.

93. Properties used wholly or mainly for the purposes of a district heating network may receive 50% relief. This relief is available until 31 March 2032.[21]

94. Further, properties used wholly or mainly for the purposes of a district heating network which is powered wholly or mainly by renewable generation may receive 90% relief. This relief is available until 31 March 2024.

95. This relief is likely to be considered a subsidy under the TCA and is subject to the MFA.

Contact

Email: NDR@gov.scot

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