Non-Domestic Rates
Renewable Energy Generation Relief Scheme
Application Form
You should use this form if you wish to apply for rates relief under the Non-Domestic Rates
Renewable Energy Generation Relief Scheme.
The property on which relief is being sought must be concerned solely with the generation of heat or power –
please refer to the reverse of this application form for more details on what properties qualify and the rates of
relief available. Any relief awarded will be in accordance with the Non-Domestic Rates (Renewable Energy
Generation Relief) (Scotland) Regulations 2010 (as amended by 2016 and 2017 Regulations.
Part 1 - About the property on which relief is being claimed
Address of property on which relief is being sought
___________________________________________
_______________________Postcode ____________
Which type of heat or renewable power is produced
from the rateable subject? (this must be one or more
from the following list: biomas; biofuels; fuel cells;
photovoltaics; water (including waves and tides, but
excluding production from the pumped storage of water);
wind; solar power; or geothermal sources);
___________________________________________
Non-Domestic Rates Reference of property (if known)
_______________________
Name of business or organisation applying for relief
___________________________________________
Business / organisation correspondence address
___________________________________________
_______________________Postcode ____________
(Note: 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).
Part 2 – About Community Organisation Investment
Is the property 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?
No
Yes
If you have answered Yes, please submit evidence of
such an agreement along with this application and
provide the name of the organisation(s) below:
___________________________________________
You only need to answer this question if you have
answered No to the preceding question. Is the
property 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
so much of the annual profit of the project as is
attributable to 0.5 of a megawatt (from 1 April 2017) of
the total installed capacity of the project (or more)? –
note to qualify in respect of 2016/17 the annual profit
attributable was required to be 1 megawatt.
No
Yes
If you have answered Yes, please submit evidence of
such an agreement along with this application and
provide the name of the organisation(s) below:
___________________________________________
In this Part “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). For more details please visit the Council’s website at www.orkney.gov.uk
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Part 3 Other Non-Domestic subjects in Scotland
Please list all of the properties that you own, lease or are otherwise entitled to occupy (whether occupied or
unoccupied) in Scotland (please continue on a separate list if required and submit with application). You must
also enclose copies of all current rates bills listed for any property that is not situated in Orkney:
Property Ref
(from your bill)
Type and Capacity of Generator
Property Address
(if used for energy generation)
Rateable
Value
Total
Part 4 Declaration – please read and sign
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 changes in circumstance that may affect entitlement to rates relief. I understand that it is an
offence to knowingly make a false statement and that in doing so I may be liable for prosecution resulting in
imprisonment or a fine.
Signature ________________________________ Name (print) __________________________________
Position held in business ______________________ Date _____/_____/_____
You do not have to tell us your email address or telephone number but it will help us to contact you quickly if we
have a question about your application.
email address ________________________________ Telephone No. _____________________________
What we will do with the information you provide - the information we have about you will be held on
computer or manual files for the purpose(s) of providing the service(s) that you have requested. Only those with
a need to know will access this information.
Orkney Islands Council will share your personal information when:

It is needed to share the information in order to provide the service(s) you have requested, or

If we are legally required to do so, if requested to do so by a governmental entity or regulatory authority or if
it believes in good faith that such action is necessary to: (a) conform to legal requirements or comply with
legal process; (b) protect the rights or property of Orkney Islands Council; (c) prevent a crime or protect
national security; or (d) protect the personal safety of users or the public.
Apart from these circumstances, Orkney Islands Council will not normally share your personal information
unless you give us permission to do so.
We also use the information you provide to help us understand what services are needed by residents and what
we can do to improve those services. We do share some information with the Scottish Government and other
partners for the same reasons. If we share information for these reasons with anyone, other than the Scottish
Government, we make sure that individuals cannot be identified from the information we provide.
Please return the completed form to the Revenues Section, Corporate Services, Orkney Islands Council, Council
Offices, Kirkwall, Orkney, KW15 1NY. Tel: 01856 886322, Fax 01856 876158
email: [email protected] website: www.orkney.gov.uk
Mar 17
For official use only: Form issued ___/___/___ Property Ref________ Relief ______ Input By_________
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Additional notes on the Renewable Energy Generation Relief Scheme
Properties with community investment - 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 (to qualify in
respect of 2016/17 the attributable amount was required to be 1 megawatt) of the total installed capacity of the
project (or more) may be eligible to receive rates relief at the following rates:
Combined Rateable Value (RV) of all businesses in Scotland
Up to £145k
Up to £430k
More than £430k to £860k
More than £860k to £4m
Greater than £4m
Percentage (%) of relief available
100%
50%
25%
10%
2.5%
Relief calculation example: if there are multiple properties for the same ratepayer that add up to a rateable
value of £1m - but one of the properties has a RV of £300,000 - and is solely for renewable energy production –
that property will attract relief of 50% (as the renewable part of the business falls into the Up to £430k category).
Property entered onto the Valuation Roll on between 1 April 2016 and 31 March 2017 with no community
investment - entitled to 10% relief where the RV is £500,000 or less; or 1.5% relief in any other case.
Property entered onto the Valuation Roll on or after 1 April 2017 – 25% relief available where the lands and
heritages are used solely for the generation of renewable heat or power (or both) from water (including waves
and tides but excluding from the pumped storage of water) having a total installed capacity of up to one
megawatt. Otherwise, entitled to 10% relief where the RV is £500,000 or less; or 1.5% relief in any other case.
State aid - relief is granted as de minimus aid for State aid purposes. There is currently a ceiling of 200,000
Euros of de minimus 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 State Aid Unit website: www.stateaidscotland.gov.uk
Further information is also available from the Scottish Government at https://www.mygov.scot/business-ratesrelief/renewable-energy-generation-relief/
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