I am informed by the Commissioner of Valuation that solar farms would appear to come within the ambit of Schedule 3 of the Valuation Act 2001, as amended by the Valuation (Amendment) Act 2015, and would, therefore, appear to constitute “relevant property” for rating purposes. As such, they would be liable for rates under the relevant legislation.
I am also informed that the Valuation Office has not yet received any applications for valuation of solar farms for rating purposes. Following the construction and commissioning of any such facilities in due course, it would be a matter for the relevant local authority to request the Valuation Office to carry out a valuation of such properties under the provisions of Part 6 of the Valuation Acts.