District heating relief

With effect from 1 April 2017 relief is available where a property is used wholly or mainly for the purposes of a district heating network.

In terms of this relief a district heating network is defined as:

  • the distribution of thermal energy in the form of steam, hot water or chilled liquids from a central source of production through a network to multiple buildings or sites for the use of space or process heating, cooling or hot water and includes any attached communal heating

Communal Heating is defined as:

  • the distribution of thermal energy in the form of steam, hot water or chilled liquids from a central source in a building which is occupied by more than one final customer, for the use of space or process heating, cooling or hot water

This type of relief is subject to deminimus aid (State-Aid) rules. Full details regarding this can be found on the Scottish Government website.

This relief is application based and cannot be automatically awarded. To apply for this type of relief please contact the Local Taxes Team on 01738 477430, option 4 or email localtaxes@pkc.gov.uk.