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Parliamentary Debates and Questions

S5W-04492: Lewis Macdonald (North East Scotland)

Scottish Labour

Date lodged: 3 November 2016

To ask the Scottish Government what consideration it has given to exempting rooftop solar cells and panels from business rates through its business rate processes.

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.