Current status: Answered by Ivan McKee on 17 February 2026
To ask the Scottish Government what proportion of the business rate income received from onshore renewable energy installations in 2023-24 and 2024-25 was returned to each of the local authorities where the rates were collected.
Non-domestic rates income is notionally pooled at a national level in the Rating Account or ‘non-domestic rates pool,’ and redistributed to local councils. The Scottish Government guarantees the overall sum of non-domestic rates income and General Revenue Grant funding available to each council.
In addition, the Non-Domestic Rates Incentivisation Scheme (NDRIS) allows councils which meet targets for growth in the tax base to retain the additional income associated with that growth (excluding designated utilities), over and above the total guaranteed amount. We are unable to separately identify amounts related specifically to renewable energy installations.