Business rates exemption for rooftop solar for business solar

Applies to eligible plant and machinery used in onsite renewable energy generation and storage — including rooftop solar panels, wind turbines and battery storage — that serves the property's own consumption. The exemption operates by the Valuation Office Agency (VOA) not including that qualifying green plant and machinery in the rateable value, so no application is needed. Scope is England (with Wales operating an equivalent exemption). It is aimed at self-consumption onsite generation rather than large standalone generating stations exporting to the grid, which are rated differently.

100% exemption — the qualifying green plant and machinery (rooftop solar for onsite use, plus onsite battery storage) is excluded from the property's rateable value, so it adds nothing to the business rates bill during the exemption window. Government estimated the measure worth ~£35m to businesses in 2022-23 and ~£170m over five years across all green plant and machinery (not solar alone).

No application required — the exemption is applied automatically by the Valuation Office Agency when the property is valued, by excluding qualifying green plant and machinery from the rateable value. If you believe your rooftop solar / onsite storage has been wrongly included in your rateable value, contact the VOA to have your rating assessment checked/updated. Keep documentation showing the installation is onsite renewable generation/storage for self-consumption. For sites in Scotland or Wales, check the equivalent devolved scheme (see caveat) rather than the England rules.