| answer text |
<p>Plant and machinery used to provide services within a property, such as solar power,
is normally included in the business rates assessment. This is an established principle
in the business rates system and ensures that all buildings are assessed as including
the services they need for their use. In contrast, most plant and machinery used in
a trade process is not rateable.</p><p>The government has put in place a £3.6 billion
transitional relief scheme for England to support ratepayers, including those with
solar cells, at the 2017 revaluation. We do not believe it would be appropriate to
provide additional support for public buildings.</p>
|
 |
