Local government finance circular 4/2022 - non-domestic rates relief: guidance
This circular provides general information relating to current arrangements for non-domestic rates reliefs in 2022 to 2023. It also provides examples of supporting documentary evidence. The information was compiled with the involvement of officers from COSLA and the IRRV.
District Heating Relief
92. The key legislation is The Non-Domestic Rates (District Heating Relief) (Scotland) Regulations 2017.
93. Properties used wholly or mainly for the purposes of a district heating network may receive 50% relief. This relief is available until 31 March 2032.[21]
94. Further, properties used wholly or mainly for the purposes of a district heating network which is powered wholly or mainly by renewable generation may receive 90% relief. This relief is available until 31 March 2024.
95. This relief is likely to be considered a subsidy under the TCA and is subject to the MFA.
Contact
Email: NDR@gov.scot
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