For rates relief to be awarded where a property is used solely for the generation of heat or power or both from the following sources:
- Biomass
- Biofuels
- Fuel cells
- Photovoltaics
- Water (including waves and tides, but excluding production from the pumped storage of water);
- Wind
- Solar power
- Geothermal sources
Heat or power produced by Combined Heat and Power (CHP) systems is not classed as renewable, unless that system uses only sources of energy described in the points above and has an electrical capacity of 50 kilowatts or less.
For those producing renewable heat or power from any of the sources noted above, a reduction may be made as specified in the table below only if your scheme has arrangements in place that entitle community organisations to:
- at least 15% of the annual profit
- so much of the annual profit as is attributable to 0.5 megawatt (or more) of the total installed capacity of the project
Please note that the generation activity must take place at the eligible property itself; where the property is used to create fuel sources to be used elsewhere it is not eligible for this relief.