my link.html looks like this
however it do not work.
<%if paymentsEnabled and isFree%>
<%include link_BusinessStandard.html%>
<%elseif paymentsEnabled and isUnpaid%>
<%include link_BusinessStandard.html%>
<%elseif paymentsEnabled and isExpired%>
<%include link_BusinessStandard.html%>
<%else%>
<%include link_BusinessPremium.html%>
<%endif%>

even when i do <%if paymentsEnabled%> alone it do not work. Payments Enabled s set to yes in admin under payment setup. how can i resolve this?

If you have checked that the tag is available, try using <%if paymentsEnabled eq 'Yes'%>.