Business rates: green plant and machinery exemption
The green plant and machinery exemption supports green investment and the decarbonisation of buildings.
What's available through this exemption
The green plant and machinery exemption prevents Class 1 eligible renewable plant and machinery from being included in Non Domestic Rates (NDR) property valuations.
Examples of Class 1 eligible plant and machinery are:
- rooftop solar panels
- wind turbines
- battery storage
- electric vehicle storage points
How to apply
The Valuation Office Agency is responsible for implementing this exemption. You can contact the Valuation Office Agency for more information on the green plant and machinery exemption.
Contact the Valuation Office Agency (external website)