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<p>The venture capital tax reliefs are intended to incentivise investment in higher
risk companies who struggle to access finance. Energy generation was excluded from
these schemes in 2016 in response to evidence of such investments being used for tax
planning purposes. The Government has no current plans to reinstate eligibility for
community energy schemes.</p><p> </p><p>The Government offers other forms of support
to community energy projects, including through five new regional Local Energy Hubs,
the new Smart Export Guarantee and the £10m Rural Community Energy Fund.</p>
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