EV Charging Point / Renewable Energy Generation / District Heating

Electric Vehicle Charging Point  Relief (EVCP)

Electric Vehicle Charging Point relief (EVCP) is available for ten years from 1 April 2026 to 31 March 2036 where the property consists wholly or mainly of an electric vehicle charging point and associated bay, and the charging point is available for use by members of the public.

An application must be made for this relief.

• EV application (Word doc, 48 KB)

Renewable Energy Generation Relief

The Renewable Energy Generation Relief Scheme will provide non-domestic rates relief, to renewable energy producers who are 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

The qualifying conditions for the purposes of the scheme is defined as a business owning, leasing or otherwise entitled to occupy one or more business properties in Scotland, solely concerned with the generation of heat or power (or both) from the sources noted above.

A renewable energy generation project is considered to have community involvement if there are arrangements in place which give to a community organisation (s), in return for investment in the project by that organisation (s), entitlement to a sum equivalent to:

• At least 15% of the annual profit of the project; or
• So much of the annual profit of the project as is attributable to 0.5 megawatt of the total installed capacity of the project (or more).

Please note that the generation activity must take place at the eligible property itself; where the property is used to create fuel sources to be used elsewhere it is not eligible for this relief.

The level of renewable energy generation rate relief available to community involvement schemes depends on the combined rateable value of your business's eligible property (or properties), and is set out in the table below: 

Hydro schemes with a rateable value of no more than £5m, used for the generation of renewable heat and/or power (but excluding production from the pumped storage of water), may be eligible for 60% relief.

To apply, download the Renewable Energy Relief Application Form (Word doc, 81 KB)

District Heating Relief

Relief may be available where a property is used wholly or mainly for the purposes of a district heating network.

In terms of this relief a district heating network is defined as:

• the distribution of thermal energy in the form of steam, hot water or chilled liquids from a central source of production through a network to multiple buildings or sites for the use of space or process heating, cooling or hot water and includes any attached communal heating.

Communal Heating is defined as:

• the distribution of thermal energy in the form of steam, hot water or chilled liquids from a central source in a building which is occupied by more than one final customer, for the use of space or process heating, cooling or hot water.

Full details regarding this can be found on the Non-domestic rates relief - mygov.scot