Non-domestic rates - money off your bill

Energy relief

Subsidy Rules under the EU-UK Trade and Cooperation Agreement (TCA)

Certain reliefs will be subject to the subsidy rules under this agreement -

  • Rural relief
  • Transitional relief
  • Day nursery relief
  • District heating relief
  • Renewable energy relief
  • Retail, hospitality and leisure relief (2022/23 only)

Please ensure you have considered the information below when making your application for any of the reliefs mentioned above.

This relief is capped at a maximum of 325,000 Special Drawing Rights (which is approximately £300,000) that can be awarded over a three year period.  This amount is set out in the EU-UK Trade and Cooperation Agreement (TCA).

If the business has received support from any public sector body in the current and previous two financial years that is close to or exceeds £300,000 in total then you must declare this on the Subsidy and Aid Information Form included with your application form.

To ensure that the Council complies with the subsidy regime we may have to cap the amount of relief we award, or we may be unable to award any relief to you this financial year.  The information you provide on the Subsidy and Aid Information Form will allow us to assess how much relief we can award you, if any.

Some non-domestic rates reliefs and grants will count towards your 325,000 Special Drawing Rights and with the exception of any Retail, Hospitality, Leisure and Aviation relief that has been awarded these should be declared on the form.

Further information on this is available on the Scottish Government website.

You can get 50% relief where the property is used wholly or mainly for the purposes of a district heating network, distributing 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.  This relief will be available to 31 March 2032.

For district heating networks first entered in the valuation roll from 1 April 2021, 90% relief is available where they are powered by renewables.  This relief will be available until 31 March 2024.

You will be asked to provide the following evidence (where relevant) as part of your application - 

  • If you have more than six sites, you must provide a list of all the sites you wish to claim relief on. This should detail the name and rateable value of all sites and can be uploaded with your application

This evidence (where relevant) is required for new applications and reviews. Please upload a scan, PDF or photo of your evidence with your application. Please make sure all the details can be seen clearly before uploading.

You may be able to get up to 100% relief if your scheme has arrangements in place that entitle one or more community organisations to

  • at least 15% of the annual profit, or
  • so much of the annual profit as is attributable to at least 0.5 megawatt of the total installed capacity of the project

To be eligible your scheme has to produce heat or power from any of the following sources

  • biomass
  • biofuels
  • fuel cells
  • photovoltaics
  • water (including waves and tides, but excluding production from the pumped storage of water)
  • wind
  • solar power
  • geothermal sources

The generation activity should take place at the eligible property itself.

How much relief you can get depends on the rateable value, as follows

  • rateable value up to £145,000 can get 100% relief
  • rateable value between £145,001 to £430,000 can get 50% relief
  • rateable value between £430,001 to £860,000 can get 25% relief
  • rateable value between £860,001 to £4 million can get 10% relief
  • rateable value of more than £4 million can get 2.5% relief

If you have more than one business property, the rateable values are combined.

You can get 60% relief if

  • your scheme produces heat or power from water (including waves and tides, but excluding production from the pumped storage of water), and
  • has a rateable value of no more than £5 million

You will be asked to provide the following evidence as part of your application - 

  • Proof that the ratepayer is a community organisation or
  • Proof that a Scottish Charity or community organisation is entitled to the relevant amount of your annual profit - this can be a copy of your agreement and must detail how much of the profit the organisation is entitled to 

This evidence is required for new applications and reviews. You can upload a scan, PDF or photo of your evidence with the application. Please make sure all the details can be seen clearly before uploading.

Submit evidence

If you have already made an application for energy relief and have been asked to provide evidence in support of your application, you can use our online form to provide this.

Non-domestic rates team

Phone: 0303 123 1013