Council Tax

Council Tax is a form of local taxation that helps to pay for services provided by the Council.

All Council Tax related pages can be accessed from the 'More pages in this section' menu.

Who is responsible for paying Council Tax?

Council Tax is normally paid on domestic property by the people who are living in the property, whether it is privately owned or rented. Responsibility for paying Council Tax usually applies in the following order:

a) a resident owner;

b) a resident tenant;

c) a resident sub-tenant;

d) a resident;

e) the owner, if nobody lives in the property. 

How Much Will I Pay?

The amount that you pay depends on the Valuation Band for your home. There are eight bands - based on an assessment of the property's worth in April 1991. The full charge is paid if there are two or more people aged 18 or over living at the property. 

Discounts and Exemptions from Council Tax

There are a range of possible discounts and exemptions. The most common is a 25% discount if there is only one person aged 18 or over living at the property. 

Appealing against Council Tax liability

You can appeal against being made responsible for paying Council Tax or against being refused a discount or exemption. However, you must continue to pay your Council Tax until we have made a decision on your appeal. To make an appeal, please write to the Revenues Section, Orkney Islands Council, Council Offices, Kirkwall, KW15 1NY or email the Revenues Section. 

Further Information

For a general overview of Council Tax, you can download a leaflet called 'Council Tax - An Introduction' from the 'Related Downloads'  section of this page.