Under the Valuation for Rating (Plant and Machinery) (Scotland) Regulations 2000, solar panels, wind turbines and storage batteries are already exempt from rating where they are used for the generation, storage, transformation or transmission of power, where the power is mainly or exclusively ‘for distribution for sale to consumers’. The Scottish Budget 2022-23 will expand the Business Growth Accelerator relief for property improvements to include the installation of solar panels as a qualifying improvement.