School Tax Exemptions (Solar Power Projects) Regulation

B.C. Reg. 225/2025
O.C. 554/2025

Deposited December 5, 2025
effective December 31, 2025

This consolidation is current to March 24, 2026.

School Act

1 In this regulation:

"Act" means the School Act;

"solar power project" means a power project that uses photovoltaic solar panels to generate electricity.

2 Solar power projects

(a) are approved alternative energy power projects for the purposes of section 131.1 of the Act, and

(b) are exempt from school taxes to the extent set out in section 3 of this regulation.

3 The following improvements in respect of a solar power project are exempt from school taxes:

(a) a racking system used to support one or more photovoltaic solar panels;

(b) a foundation for a racking system referred to in paragraph (a).

[Provisions relevant to the enactment of this regulation: School Act, R.S.B.C. 1996, c. 412, s. 131.1.]