To ask the Scottish Government what the total amount of business rate income received from onshore renewable energy installations was in (a) 2023-24 and (b) 2024-25, broken down by (i) technology type, including onshore wind, solar and battery energy storage systems, and (ii) local authority area.
Table 1 shows estimated non-domestic rates income from onshore electricity generators in 2023-2024, and Table 2 in 2024-2025.
As we cannot reliably identify electricity generators, or specifically renewable electricity generators, Tables 1 and 2 do not present a total for each council area.
We have identified electricity entries in the valuation roll by the ‘core’ variable listed therein, and classified energy sources by the ‘description’ variable. In most cases, the description shows the energy source or type of subject (where the subject relates to transmission or distribution). Where the description identifies a subject as an electricity generator, but does not clarify the energy source, this is listed under ‘other generators.’ Electricity entries which do not specify whether they relate to generation or not are listed as ‘other electricity,’ and this category may also include distribution and transmission subjects.
Under the Non-Domestic Rating (Valuation of Utilities) (Scotland) Order 2005, South Lanarkshire Council is responsible for the billing of designated electricity utilities (generation, distribution, and transmission). As a result, the figures presented for South Lanarkshire include estimates of non-domestic rates income for designated generation entries located across Scotland.
Figures are rounded to the nearest £10,000. Where a figure is greater than zero, but would round down to zero, this is marked as “[low]”.
Table 1: Estimated non-domestic rates income from electricity generators in 2023-2024, by council area (£)
Council area | Wind | Solar | Hydro | Biomass | Landfill gas | Other generators | Other electricity |
Aberdeen City | 30,000 | 0 | 0 | 0 | 0 | 0 | 340,000 |
Aberdeenshire | 7,050,000 | 0 | 0 | 0 | 0 | 0 | 4,510,000 |
Angus | 300,000 | 60,000 | 80,000 | 30,000 | 20,000 | 0 | 0 |
Argyll and Bute | 0 | 0 | 0 | 0 | 0 | 3,730,000 | 0 |
City of Edinburgh | 0 | 0 | 0 | 0 | 0 | [low] | 0 |
Clackmannanshire | 0 | 0 | 0 | 0 | 0 | 10,000 | 0 |
Dumfries and Galloway | 5,800,000 | 0 | 0 | 0 | 0 | 2,850,000 | 260,000 |
Dundee City | 40,000 | 0 | 0 | 0 | 0 | 0 | 60,000 |
East Ayrshire | 540,000 | 0 | 0 | 0 | 0 | 260,000 | 0 |
East Dunbartonshire | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
East Lothian | 0 | 0 | 0 | 0 | 0 | 30,270,000 | 0 |
East Renfrewshire | 0 | 0 | 0 | 0 | 0 | 300,000 | 0 |
Falkirk | 520,000 | 0 | 0 | 0 | 0 | 90,000 | 0 |
Fife | 0 | 0 | 0 | 0 | 0 | 1,300,000 | 400,000 |
Glasgow City | 0 | 0 | 0 | 0 | 0 | 1,440,000 | 0 |
Highland | 10,740,000 | 0 | 4,310,000 | 0 | 0 | 7,840,000 | 10,000 |
Inverclyde | 0 | 0 | 0 | 0 | 0 | 300,000 | 0 |
Midlothian | 0 | 0 | 0 | 0 | 0 | 1,180,000 | 0 |
Moray | 6,010,000 | 0 | 0 | 0 | 0 | 0 | 2,750,000 |
Na h-Eileanan Siar | 650,000 | 0 | 0 | 0 | 0 | 40,000 | 0 |
North Ayrshire | 0 | 0 | 0 | 0 | 0 | 1,660,000 | 0 |
North Lanarkshire | 370,000 | 0 | 0 | 0 | 0 | 480,000 | 0 |
Orkney Islands | 390,000 | 0 | 0 | 0 | 0 | 0 | 0 |
Perth and Kinross | 2,210,000 | 50,000 | 790,000 | 80,000 | 90,000 | 0 | 0 |
Renfrewshire | 0 | 0 | 0 | 0 | 0 | 30,000 | 0 |
Scottish Borders | 5,650,000 | 0 | 0 | 0 | 0 | 90,000 | 0 |
Shetland Islands | 120,000 | 0 | 0 | 0 | 0 | 700,000 | 0 |
South Ayrshire | 250,000 | 0 | 0 | 0 | 0 | 610,000 | 0 |
South Lanarkshire | 37,050,000 | 0 | 0 | 0 | 0 | 58,560,000 | 0 |
Stirling | 1,960,000 | 0 | 0 | 0 | 0 | 820,000 | 0 |
West Dunbartonshire | 0 | 0 | 0 | 0 | 0 | 180,000 | 0 |
West Lothian | 0 | 0 | 0 | 0 | 0 | 2,030,000 | 0 |
Scotland | 79,670,000 | 110,000 | 5,180,000 | 110,000 | 110,000 | 114,790,000 | 8,350,000 |
Table 2: Estimated non-domestic rates income from electricity generators in 2024-2025, by council area (£)
Council area | Wind | Solar | Hydro | Biomass | Landfill gas | Other generators | Other electricity |
Aberdeen City | 30,000 | 0 | 0 | 0 | 0 | 0 | 1,410,000 |
Aberdeenshire | 7,430,000 | 0 | 0 | 0 | 0 | 0 | 4,960,000 |
Angus | 310,000 | 80,000 | 80,000 | 30,000 | 20,000 | 0 | 0 |
Argyll and Bute | 0 | 0 | 0 | 0 | 0 | 4,280,000 | 0 |
City of Edinburgh | 0 | 0 | 0 | 0 | 0 | [low] | 0 |
Clackmannanshire | 0 | 0 | 0 | 0 | 0 | 20,000 | 0 |
Dumfries and Galloway | 8,170,000 | 0 | 0 | 0 | 0 | 3,050,000 | 280,000 |
Dundee City | 40,000 | 0 | 0 | 0 | 0 | 0 | 80,000 |
East Ayrshire | 570,000 | 0 | 0 | 0 | 0 | 270,000 | 0 |
East Dunbartonshire | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
East Lothian | 0 | 0 | 0 | 0 | 0 | 32,430,000 | 0 |
East Renfrewshire | 0 | 0 | 0 | 0 | 0 | 240,000 | 0 |
Falkirk | 550,000 | 0 | 0 | 0 | 0 | 90,000 | 0 |
Fife | 0 | 0 | 0 | 0 | 0 | 1,390,000 | 3,610,000 |
Glasgow City | 0 | 0 | 0 | 0 | 0 | 1,540,000 | 0 |
Highland | 13,520,000 | 0 | 4,250,000 | 0 | 0 | 6,880,000 | 0 |
Inverclyde | 0 | 0 | 0 | 0 | 0 | 320,000 | 0 |
Midlothian | 0 | 0 | 0 | 0 | 0 | 1,260,000 | 0 |
Moray | 6,330,000 | 0 | 0 | 0 | 0 | 0 | 3,190,000 |
Na h-Eileanan Siar | 480,000 | 0 | 0 | 0 | 0 | 10,000 | 0 |
North Ayrshire | 370,000 | 0 | 0 | 0 | 0 | 1,810,000 | 0 |
North Lanarkshire | 1,250,000 | 0 | 0 | 0 | 0 | 530,000 | 0 |
Orkney Islands | 410,000 | 0 | 0 | 0 | 0 | 0 | 0 |
Perth and Kinross | 2,360,000 | 80,000 | 960,000 | 80,000 | 100,000 | 0 | 0 |
Renfrewshire | 0 | 0 | 0 | 0 | 0 | 40,000 | 0 |
Scottish Borders | 6,030,000 | 0 | 0 | 0 | 0 | 120,000 | 0 |
Shetland Islands | 120,000 | 0 | 0 | 0 | 0 | 750,000 | 0 |
South Ayrshire | 270,000 | 0 | 0 | 0 | 0 | 650,000 | 0 |
South Lanarkshire | 40,900,000 | 0 | 0 | 0 | 0 | 59,320,000 | 0 |
Stirling | 2,080,000 | 0 | 0 | 0 | 0 | 820,000 | 0 |
West Dunbartonshire | 0 | 0 | 0 | 0 | 0 | 250,000 | 0 |
West Lothian | 0 | 0 | 0 | 0 | 0 | 2,110,000 | 0 |
Scotland | 91,240,000 | 150,000 | 5,300,000 | 110,000 | 120,000 | 118,170,000 | 13,530,000 |