Rates relief can be granted where properties are used solely for the generation of renewable heat or power (or both) from the following sources:
- biomass
- biofuels
- fuel cells
- photovoltaics
- water (including waves and tides, but excluding the pumped storage of water)
- wind
- solar power
- geothermal sources
The main legislation governing this is the Non-Domestic Rates (Renewable Energy Generation Relief) (Scotland) Regulations 2010 and the Non-Domestic Rates (Renewable Energy Generation Relief) (Scotland) Amendment Regulations 2018.
A reduction (as in the table below) can only be made if your scheme entitles community organisations to:
- at least 15% of the annual profit
or - if the annual profit results to 0.5 megawatt (or more) of the total installed capacity of the project.
| Combined rateable value of all business properties in Scotland | Relief % |
|---|---|
| £145,000 or less | 100 |
| More than £145,000 but not exceeding £430,000 | 50 |
| More than £430,000 but not exceeding £860,000 | 25 |
| More than £860,000 but not exceeding £4 million | 10 |
| More than £4 million | 2.5 |
Also, from 1 April 2018, a reduction of 60% is available to those producing renewable heat or power from water (hydro) as long as the rateable value of the scheme is less than £5 million. The scheme does not need to meet the qualifying criteria relating to community involvement or total installed capacity limits.
How to apply
Complete a Renewable Energy Relief application form and email it to REVEnquiry@angus.gov.uk.
Note: Subsidy Rules under the EU-UK Trade and Cooperation Agreement (TCA)
- This relief is capped at a maximum of 325,000 Special Drawing Rights (around £340,000 although the exact amount will vary) over a three-fiscal-year period. This amount is set out in the EU-UK Trade and Cooperation Agreement (TCA)
- You must consider whether you have already received support from any public sector body in the current and previous two accounting (fiscal) years.
- To ensure that Angus Council complies with the subsidy rules, it may be required to cap this relief. This may depend on:
- whether you have an interest in any business with other properties that are in receipt, or eligible, for one of the existing rate relief schemes.
- the level of other public sector assistance received by the economic actor making the application (NOTE: this may include certain COVID-19 grant support. However, not all grants are considered to be capped in this way).
Please note: In accordance with Scottish Government Guidance all recipients of Rates Relief will have their details published quarterly. This information is available on the council's Open Data site.