Business Rates

Non Domestic Rates are a form of local taxation that helps us provide Council services. Rates are paid on buildings that aren't used as homes, commercial properties used by businesses, for example. The amount charged depends on the rateable value of the property. This is determined by the Assessor's office in Kirkwall.

At the start of 2010 to 2011 the total value of rates charged to businesses in Orkney was approximately £9.9m, which is reduced to around £7.7m after the relevant discounts and exemptions have been applied.

Rateable Value

For more information about a rateable value you can visit the Scottish Assessors Association website in the Related Sites section.

Every five years all non-domestic business properties in Scotland are given new rateable values. The next revaluation comes into effect on 1 April 2010. The new valuations will be used by the Council to calculate the business rates bills from 2010 to 2011, which will be issued from April 2010 onwards.

For more information on the business rates revaluation 2010 you can download a general information leaflet from the Scottish Government website in the Related Sites section.

Discounts and Exemptions

You might qualify for a discount or an exemption from paying a rates bill if, for example, a building stands empty, or is used by a charity or sports club, or as a general store, post office, food shop, pub, small hotel or petrol station in a rural community.

Further Information

For further information on rates, rateable value or rate discounts, please contact the Finance team on Telephone: 01856 873535 extension 2133.

You can also download a leaflet which provides further information on the revaluation and other general rates information. This is located within the Related Downloads section on the left of the page.