Microsoft Excel cannot open or save any more documents because there is not enough available memory or disk space.

I have a windows service that runs a VBScript that creates a Excel file to attach to an email.

When it runs i get the following error;
"Microsoft Excel: Microsoft Excel cannot open or save any more documents because there is not enough available memory or disk space."

We have experienced the issue on MS server 2012 R2 peviously and were able to rectify the issue by creating a folder called "Desktop" int the followoing directories;

C:\Windows\SysWOW64\config\systemprofile
C:\Windows\System32\config\systemprofile

The folders are required to store the temporary excel file while it is being created and build by the VB script.
I have created the same folders on the MS 2016 server but it has not solved the issue.

I have also tried modifying the registry entry as mentioned in;
https://stackoverflow.com/questions/12415690/how-to-fix-microsoft-excel-cannot-open-or-save-any-more-documents

i have also tried adjusting the trust centre setting in the excel 2013 app but this has not helped either;
http://itsupport.me/windows-tips/microsoft-excel-cannot-open-save-documents-not-enough-available-memory-disk-space/

Has anybody encounter this before on MS 2016 server as the existing solution for 2012 R2 does not work?