Electric Vehicle Charging Points (EVCP) Relief
A new relief for Electric Vehicle Charging Points (EVCP) is available from 1 April 2026. This relief is administered under the Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2026. Relief can only be granted to the occupier of a property.
Relief is available for properties that:
- (a) consist wholly or mainly of an electric vehicle charging point and associated bay, and
- (b) the charging point is intended for use primarily by members of the public.
This relief is available from 1 April 2026 to 31 March 2035. The qualifying criteria noted above must be met, and an application must be made. Please note that relief awards may be periodically reviewed.