Orkney Islands Council
Working together for a better Orkney

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, as determined by the Assessor.

In 2017/2018 the total value of rates charged to businesses in Orkney is approximately £13.9m, which is reduced to around £10.4m after the relevant discounts and exemptions have been applied. This compares to the 2016/2017 of £12.3m and £9.7m respectively.

Rateable Value

Normally, every five years all non-domestic business properties in Scotland are given new rateable values, which is referred to as a revaluation. The most recent revaluation came into effect from 1 April 2017, having been postponed since the previous revaluation in 2010.

The Scottish Assessor, who is independent of both local and central government, determines the rateable value of every business property in Scotland and sets this out in a Valuation Notice. The Valuation Notice sets the rateable value for the property and includes the property in the Valuation Roll, which is then used by the Council as the basis for rates billing and collection.

More information about valuations and practice notes on methods of valuation are available at the Scottish Assessors Association website in the Related Sites section of this webpage.

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.

Transitional Relief 2017/2018

From 1 April 2017 all non-domestic (business) properties in Scotland have been given new rateable values. The revaluation means that some businesses will see an increase in their rates bills. The Scottish Government has recognised that some business sectors have experienced significant increases and have introduced a Transitional Relief scheme for one year (2017/2018) to cap the increases at 12.5% from the 2016/2017 charge (14.75% when adjusted for the Retail Price Index figure). The Scottish Government has indicated that it is possible that the scheme may also be extended to 2018/2019.

The Transitional Relief scheme is application based and you can download an Application form or an Information Leaflet from the 'Related Downloads' section of this page

Shooting Rights

From 1 April 2017 Shooting Rights will become liable for Non-Domestic Rates. Towards the end of September 2017 the Assessor will have issued a Valuation Notice to those affected by the change, letting them know that they will become liable for rates and the rateable value of these shooting rights.  However, it is expected that the majority of ratepayers will be eligible to apply for rates relief under the existing Small Business Bonus Scheme. More details of this rates relief scheme is available in the Business Rates - Reductions section of this webpage.  Any ratepayer who becomes liable to pay rates for shooting rights will be contacted by the Council to let them know how and when to apply for this, or any other, relief.

The Scottish Assessors Association has provided a Frequently Asked Questions section on their website to help answer further questions about Shooting Rights. A link to their webpage is shown in the Related Sites section of this webpage.

Further Information

For further information on rates, rateable value or rate discounts, please contact the Finance team on Telephone: 01856873535 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 of this page.

Additional Business Rates guidance including a rates calculator is also available in the Related Sites section on this page.

Related Sites