Unoccupied Rates Relief

Unoccupied non-domestic properties are entitled to receive relief of 50% from payment of rates for a period of 3 months from the date on which the property becomes unoccupied, followed by relief of 10% thereafter, as long as the property remains empty. 

Unoccupied Industrial property is entitled to receive 100% relief from payment of rates for a period of 6 months from the date on which it becomes unoccupied, followed by 10% relief thereafter, as long as the property remains empty.

Some unoccupied properties will continue to receive full relief from payment of rates, for example:

• properties which are listed buildings or have a preservation order.
• properties with a rateable value of less than £1,700.
• properties where the person entitled to possession is a trustee for sequestration, liquidation or executors.
• properties prohibited by law from occupation.

From 1 April 2023 the National Scheme ended, however Orkney Islands Council have continued the existing scheme arrangements, with a cap being introduced of £10,000 for ratepayers each financial year.