Non-Domestic Rates

Application for Rates Relief through the Renewable Energy Generation Relief Scheme

Please read the notes at the end before completing this form.

Principal Business/Organisation Name and Address.

IMAGE: The Orkney Islands Council crest and wordmark identify the council administering this rates relief application.

Part 1 Non-Domestic subjects

Please list the properties that you own, lease or are otherwise entitled to occupy (whether occupied or unoccupied) in Orkney that you would like to apply for relief in respect of. If any property is unoccupied, please indicate. Continue on a separate sheet if necessary.

Please list any other properties that you own, lease or are otherwise entitled to occupy (whether occupied or unoccupied) in Scotland. If any properties are used for energy generation, list the type and capacity of generator. Continue on a separate sheet if necessary.

Ensure you enclose with your application copies of current rates bills for any properties outside of Orkney.

Part 2 About the Business/Organisation

Which type of heat or renewable power is produced from the rateable subject(s)?

Is/are the rateable subject(s) used for a project which gives to a community organisation(s), in return for investment in the project by that organisation, entitlement to a sum equivalent to at least 15% of the annual profit of the project?

If yes, provide the name(s) of the organisation(s). Ensure you submit evidence of the agreement with your application.

If no, is/are the rateable subject(s) used for a project which gives to a community organisation(s), in return for investment by that organisation, entitlement to a sum equivalent to so much of the annual profit of the project as is attributable to 0.5 of a megawatt of the total installed capacity of the project (or more)?

If yes, provide the name(s) of the organisation(s). Ensure you submit evidence of the agreement with your application.

Part 3 Declaration

I declare to the best of my knowledge and belief that the information on this form is true and accurate and I will tell you about any change in circumstances that may affect the total rateable value of all non-domestic subjects. I understand that it is an offence to knowingly make a false statement and may be liable for prosecution.

If you would like to be contacted by email or telephone in the event of further queries, please provide details:

Further Information about this form.

To qualify for this relief, the rateable subject(s) must be concerned solely with the generation of heat or power, by one of more of the following sources:

Biomass; biofuels; fuel cells; photovoltaics; water (including waves and tides, but excluding production from the pumped storage of water); wind; solar power; or geothermal sources.

Heat or power produced by Combined Heat and Power (CHP) systems is not classed as renewable, unless that system uses only sources of energy described above and has electrical capacity of 50 kilowatts or less.

In this form, “community organisation” has the same meaning as in article 11 of the Feed-in Tariffs Order 2012, as amended by the 2015 Order – which is: a registered charity; a community interest company; a community benefit or co-operative society; or a subsidiary wholly owned by a charity (other than such a company or society with more than 50 employees).

Where a community organisation is, in return for investment in the project, entitled to a sum equivalent to at least 15% of the annual profit of the project; or entitlement to a sum equivalent to so much of the annual profit of the project as is attributable to 0.5 of a megawatt of the total installed capacity of the project (or more) may be eligible to receive rates relief at the following rates:

From 1 April 2018 rates relief of 60% is available for land and heritages that are used solely for the generation of renewable heat or power, or both, from water (including waves and tides, but excluding production from the pumped storage of water) and where the rateable value does not exceed £5 million.

You can get further information on our website at https://www.orkney.gov.uk/Service-Directory/B/renewable-energy-relief.htm

Further information is also available from the Scottish Government at https://www.mygov.scot/business-rates-relief/renewable-energy-generation-relief/

State Aid - applicants should note that the relief for which you are applying is granted as de minimis aid for State aid purposes. There is currently a ceiling of 200,000 Euros of de minimis aid that can be granted over a three-year period. If you consider that you have already received in excess of, or close to, this sum over the past three years, please provide details with this application form. Further guidance is also available from the Scottish Government State Aid Unit website: http://www.gov.scot/Topics/Government/State-Aid

How information about you will be used – we need the information on this form to determine if you are entitled to rates relief and to process your application. The Non-Domestic Rates (Levying) (Scotland) Regulations, is the legal basis for the Council processing your information. The information that you provide may be shared as follows:

• Within the local authority, with other local authorities, Audit Scotland, Her Majesty’s Revenues and Customs, and the Scottish Government to detect and prevent fraud.
• Information relating to recipients of reliefs/exemptions is published quarterly on the Council’s website.

For more information about how we process information, how long we retain the information, or the right to complain please contact us or visit https://www.orkney.gov.uk/Service-Directory/B/business-rates-privacy-notice.htm

If you are unable to access the Council’s website you can request a paper copy from the Council. Users of smartphones can also scan the code below.

IMAGE: A QR code is provided for smartphone users to access information from the Council; the encoded destination is not legible in the document.

Please return the completed form to the Revenues Section, Orkney Islands Council, Council Offices, Kirkwall, Orkney, KW15 1NY. Telephone: 01856886322, Fax 01856876158, Email: revenues@orkney.gov.uk

February 2021.

For official use only: