Proposed onshore wind farms that could power more than a million homes are at risk of not being built because of the tax on electricity generators, their developer has warned.

Community Windpower said it was prepared to invest £1.5 billion in the three “shovel-ready” projects in Scotland, all of which could be finished by 2025.

However, the company said the electricity generator levy, announced in November and due to be legislated for in the spring finance bill, had rendered them unviable amid soaring financing and construction costs.