I don't know - it would take local info to be sure. The same person with a Polish name is still listed as liable for business rates. 

If it were a mosque, it would be exempt; and while one can only say so with a bit of stereotyping, it's unlikely that someone with his name is occupying it with a view to it becoming a mosque.

I did try (not very hard) to get hold of the entrepreneur mentioned in the Shetland Times article via his business, but didn't hear back.