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.
90% Renewable District Heating relief was introduced on 1 April 2021. This relief was due to expire on 31 March 2024 and for any day up to and including 31 March 2024 is only available for renewable district heating networks entered on the valuation roll on or after 1 April 2021.
The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2024 extend 90% Renewable District Heating relief until 31 March 2027. The regulations provide that from 1 April 2024, 90% Renewable District Heating relief will be available for a district heating network on any day in the financial year provided at least 80% of the thermal energy generated by that network in that particular financial year derives from renewable generation.
District Heating Network
This is 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
This is 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.
Apply for a reduction
You can apply online. If you need any assistance, contact our Customer Advice and Support Service.
Subsidy control rules
This type of relief is capped under the Subsidy Control Act 2022 as the activity is commercial in nature and the recipients receive an advantage on a selective basis due to the geographic restrictions that apply.