Qualifying criteria and level of awards

This allows for Rates Relief to be awarded where a property is used solely for the generation of 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

For those producing renewable heat or power from any of the sources noted above, a reduction may be made as specified in the table below only if your scheme has arrangements in place that entitle community organisations to;

• at least 15% of the annual profit
• so much of the annual profit as is attributable to 0.5 megawatts (or more) of the total installed capacity of the project

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.

Hydro Schemes

In addition to the above-noted arrangements, from 1 April 2018, a reduction of 60% is available to those producing renewable heat or power from water, provided the rateable value of the scheme is less than £5,000,000. This does not require the scheme to meet the qualifying criteria relating to community involvement or total installed capacity limits.

State Aid

All renewable energy relief is subject to Deminimus aid (State-Aid) Rules which limits relief to a maximum of €200,000 sterling equivalent over a three-year period.

Application

Please continue to the Perth & Kinross Council website to apply and to have more information.