FOI Request Places of Worship

Request 101001431743

Could you please provide the council tax or business rates that churches or places of worship are required to pay to the Moray Council for 2016/17 and proposed for 2017/18.

Response 21-02-2017

Churches and Places of Worship are not classed as Domestic Dwellings and would therefore not be liable to pay Council Tax.

For Non Domestic Rates purposes each premise is charged depending on its rateable value, a figure attributed by the Grampian Assessors. Churches and Places of Worship would all have a rateable value, however, there is a statutory exemption for premises which are Churches and Places of Worship, so provided they meet the legislative requirements for this exemption, there would be no charge.