Date lodged: 3 November 2016
To ask the Scottish Government what its position is classifying solar cell and panels as plant and machinery to allow them to be exempt from business rates on a permanent basis in order to support growth in the sector, and what discussions it has had or plans with the UK Government regarding this.
Answered by: Derek Mackay 16 November 2016
Plant and machinery for any power generation is already excluded from rating valuation where the power is mainly for distribution for sale to consumers. Notwithstanding that, plant and machinery for micro-generation relying on a solar power source has since 2009 been excluded from rating valuation. The Scottish Government has had no recent discussions with the UK Government on this matter.