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Parliamentary debates and questions

S5W-04493: Lewis Macdonald (North East Scotland)

Scottish Labour

Date lodged: 3 November 2016

To ask the Scottish Government what consideration it has given to a permanent business rates exemption for microgeneration projects using rooftop solar cells and panels.

Answered by: Derek Mackay 16 November 2016

In contrast to England, where the corresponding plant and machinery exemption only applies temporarily, plant and machinery for any micro-generation relying on a solar power source has since 2009 been permanently excluded from rating valuation in Scotland.