Non-Domestic Rates – Small Business Bonus Transitional Relief Application

You should use this form to apply for rates relief under the 2026 Small Business Transitional Relief Scheme.

1. Your details:

2. Principal business details:

3. Non-Domestic subjects in Orkney:

Please list the properties that you own, lease or are otherwise entitled to occupy (whether occupied or unoccupied (please indicate)) in Orkney:

IMAGE: The form page displays the Orkney Islands Council crest and the wording “ORKNEY ISLANDS COUNCIL” at the top right.

4. Non-Domestic subjects out with Orkney:

If you are liable for any other business premises in Scotland, outside of Orkney, please provide details of these, and detail any relief which has been granted on each:

5. Subsidy rules under the Subsidy Control Act 2022:

Some reliefs are affected by subsidy control rules which may be offered as a Minimum Financial Assistance (MFA) subsidy under the Subsidy Control Act 2022.

MFA is capped at a maximum of £315,000 over a three-year period – cumulated over the current and previous two financial years.

To ensure that the Council complies with the subsidy regime, it may be required to cap relief at the MFA maximum limit. This may depend on:

• The level of other public sector assistance received by your entity.
• Whether or not you have an interest in any business with other properties is in receipt, or eligible, for one of the existing rate relief schemes.

Please note that not all grants or reliefs are considered to be capped in this way.

You must consider whether you have already received support from any public sector body in the current financial year and the two financial years immediately preceding this. The Council will determine this from the completed Subsidy Information Declaration Form at Annex A.

Have you (i.e. your business/es) received public sector assistance over the last 3 years (current and previous two accounting years of your business/es), that in total would exceed £315,000, or would you expect to exceed that threshold if this relief were granted to you (please tick)?

If yes – you need to complete a ‘Subsidy Information Declaration Form’ which will be sent to you.

6. Declaration:

Please read this declaration carefully before you sign and date it:

• I am, or am duly authorised by, the Ratepayer to make the application.
• I declare that the information given on this form is correct and complete to the best of my knowledge.
• I authorise the Council to make any necessary enquiries to check the information.
• I authorise the Council to cross-check the information with other Councils in Scotland.
• I undertake to advise the Council of any change of circumstances, including the occupation / vacation of any other property I may occupy in Scotland which may affect liability for Non-Domestic Rates Relief.
• I understand that if I give information that is incorrect or incomplete or fail to report changes in circumstances, I (or the Ratepayer I represent) may be prosecuted.
• I understand that the Council will reclaim any incorrectly awarded Non-Domestic Rates Relief.

Notes on the Transitional Relief Scheme:

Small Business Transitional Relief (SBTR) reduces the net bill (that is to say, the bill after any other relief is applied) increase where a property, on 31 March 2026, was eligible for SBBS relief, mandatory or discretionary Rural Relief, Hospitality Relief, or Small Business Transitional Relief (2023 Revaluation).

The maximum increase in the net bill for each qualifying property, compared to the amount payable as of 31 March 2026, is capped at 25% for 2026-27.

Properties that require a short-term let licence to operate but do not have one are not eligible for this relief.

Please direct any enquires and return completed forms to:

• Revenues, Orkney Islands Council, Council Offices, Kirkwall, Orkney, KW15 1NY.
• Telephone: (01856) 873535 extension 2133 (Direct Dial 01856 886322)
• Email: revenues@orkney.gov.uk

Reviewed June 2026

IMAGE: The second page contains sections 5 and 6 of the application form, including the Yes/No subsidy-assistance question, declaration statements, signature and date fields, notes on the Transitional Relief Scheme, contact details for Revenues, Orkney Islands Council, and an internal-use table.