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:
| Rateable Value | % Value 2023 - 24 | % Value 2024 -25 | % Value 2025 - 26 |
| Up to £120,000 | 100% | 66.70% | 33.30% |
| £120,001 to £240.000 | 50% | 33.30% | 16.70% |
| £240,001 to £480,000 | 25% | 16.70% | 8.30% |
| £480,001 to £1,200,000 | 10% | 6.70% | 3.30% |
| £1,200,001 to £2,400,000 | 5% | 3.30% | 1.70% |
| More than £2,400,001 | 2.50% | 1.70% | 0.80% |
How to apply
Please contact the Revenues Team.
