Renewable Energy Relief
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)
The table below shows the sliding scale of applicable relief against the ratebale value of the qualifying properties in Scotland that the applicant occupies or (if vacant) is entitled to occupy.
| Rateable Value in Scotland | Rates 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% |
Relief is available for subjects solely concerned with the production of heat or power (or both) from the following sources:
• biomass
• biofuels
• fuel cells
• photovoltaics
• water (including waves and tides, but excluding production from the pumped storage of water) ("hydro schemes")
• wind
• solar power
• geothermal sources
In addition, hydro schemes with a rateable value of no more than £5 million are also eligible for 60% relief.
Subsidy Control
Renewable energy relief may be offered as Minimal Financial Assistance (MFA) subsidy under the Subsidy Control Act 2022. The application form will detail the additional information required from you.
How to apply
To apply for this reduction please complete and submit our online form.
