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. 

Council Tax Appeals Process   

Explain your Bill

If you receive a council tax bill and you think it is incorrect, you can ask us to explain your bill by;

• e-mailing us at  revenues@Orkney.gov.uk
• telephone us on 01856 873535 Extension 2133 or Direct Dial Tel: 01856 886 322 
• writing to us at Revenues Section, Corporate Services, Orkney Islands Council, Council Offices, Kirkwall, Orkney, KW15 1NY.

We will give you an explanation of your bill and advise what is required if you wish to apply for a changes to be made.

Appeal against your Bill

If you still believe your bill is incorrect, you can ask us to review it. You can make an appeal regarding;

• council tax discounts and exemptions
• disabled band relief
• who is liable for the council tax

Appeals must be made in writing to either the email address or mailing address detailed above. You must provide the following information;

·         your name, address and contact details

·         the address and council tax account number of the property you dispute

·         what you think is wrong with the bill

We will then check the account to see if the bill is correct, we may also request additional information and evidence. We will let you know the outcome of your appeal in writing within 2 months of the date we receive your appeal.

Appeal to the Local Taxation Chamber

If you are unhappy with the outcome of your appeal to the local authority, you can appeal to the First-tier Local Taxation Chamber, which is an independent tribunal. An appeal to the Local Taxation Chamber must be made within 2 months of the outcome of your appeal to the local authority.

Information regarding the Local Taxation Chamber’s appeal process can be found on their website - www.localtaxationchamber.scot

Payment of Council Tax

Even if you think your Council Tax is wrong, you still need to pay your Council Tax as billed. If a decision is made later to change your Council Tax, any money you have already paid will be taken into account and your bill will be recalculated. If your Council Tax account ends up with a credit balance following the recalculation, we will either refund any amounts overpaid, or offset the amount against other outstanding debt to the Orkney Islands Council.

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.