Business rates

Non-domestic rates are a form of local taxation on business and other non-residential properties. The amount you pay depends on the rateable value of your property, which is set by the Assessor.

Rateable value

Every three 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 2026, updating the information held since the previous revaluation in 2023. The next revaluation is due on 1 April 2029.

The 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.

Reliefs and exemptions

You may be able to get a relief or exemption from your rates bill. This can apply if, for example your building is empty, it is used by a charity or sports club, or it is a general store, post office, food shop, pub, small hotel or petrol station in a rural community.

How to pay

Direct Debit - Our preferred payment method. Payments are taken from your bank account on the 15th of each month.

Debit or credit card - Pay by phone on 01856 873535. Lines are open 9am to 5pm Monday, Tuesday, Thursday and Friday, and 10am to 5pm on Wednesday.

Online - Pay by debit or credit card using our online payment facility.

By post - Send a cheque, made payable to Orkney Islands Council, to: Customer Services, Orkney Islands Council, Council Offices, Kirkwall, Orkney, KW15 1NY. Write your name, address and Non-Domestic Rates reference number on the back of the cheque.

In person - Bring your bill to either:

• Council Offices, Kirkwall, KW15 1NY (Monday, Tuesday, Thursday and Friday 9am to 5pm; Wednesday 10am to 5pm)
• Warehouse Buildings, 2-12 Victoria Street, Stromness, KW16 3AA (Monday 9.15am to 5.45pm; Tuesday, Thursday and Friday 9.15am to 4.45pm; Wednesday 10am to 4.45pm; Saturday 11am to 3.45pm)

By BACS - Bank: Royal Bank of Scotland, 1 Victoria Street, Kirkwall, Orkney, KW15 1DP. Account name: Orkney Islands Council Rates Collection Account. Sort code: 83-24-07. Account number: 00105675. Quote your rates reference number and email your remittance to revenues@orkney.gov.uk.

Arrears

Pay by the date shown on your bill. If you miss a payment, we will issue a final notice giving you 14 days to pay. If payment still is not received, we may take legal action.

Contact us as soon as possible if you are struggling to pay. We may be able to arrange a payment plan. If you are dealing with debt more widely, the Citizens Advice Bureau offers independent advice.

Business rates accounts

We publish information about all business rates accounts, updated quarterly, including rateable values, charges, reliefs and account balances. We do this to be open about how public funds are used and to reduce the number of individual Freedom of Information requests we receive on this topic.

Data protection

We handle personal information you give us for rates purposes in line with our privacy policy.

Contact us about business rates

For queries about your bill, payments, arrears, reliefs or exemptions: