Enterprise Area Rates Relief Scheme

From 1 April 2012 to March 2024 the Scottish Government is providing a system of rates relief to businesses situated within defined geographic Enterprise Areas. One of the four defined Enterprise Areas in Scotland is the Low Carbon / Renewable North Enterprise Area that covers Hatston (Orkney) and Lyness (Orkney)

Rates Relief of up to 100% is available for properties that are used for the design, fabrication, manufacture and assembly of components required for the generation of renewable energy. The relief applies only to a defined area at Hatston (Kirkwall) or Lyness.

Activities that give rise to eligibility for rates relief are the design, fabrication, manufacture and assembly of components required for the generation of renewable energy by the technologies described in Schedule 2 of the Renewables Obligation (Scotland) Order 2009, including foundations and substructures (fixed or floating), towers, blades and nacelles, and research and development connected to those activities.

The percentage of relief available to non-domestic properties banded by rateable value is:

                                                          Relief Available

Rateable Value                      2023-24      2024-25      2025-26

£120’000 or less                      100%          66.7%         33.3%

£120’001 to £240’000               50%          33.3%         16.7%

£204’001 to £480’000               25%          16.7%           8.3%

£480’001 to £1’200’000             10%            6.7%           3.3%

£1’200’001 to £2’400’000            5%            3.3%           1.7%

Over £2’400’000                      2.5%            1.7%            0.8%       

 

How to apply

Please contact the Revenues Team.