The Scottish Government provides a generous and comprehensive non-domestic rates relief package to support net zero ambitions. We provide up to 100 per cent renewable energy relief for projects that are used for the purpose of the generation of heat or power where the scheme also provides community benefit.
Small-scale hydro schemes are eligible for 60 per cent relief, which has been guaranteed to March 2032. In April, we expanded the business growth accelerator relief to include the installation of solar panels as a qualifying improvement that is eligible for relief. That ensures no rates increase for 12 months after the qualifying property improvement. On 1 April 2021, we increased the relief for new district heating networks powered by renewable energy to 90 per cent.