Non Domestic Rates - 2023 Relief Validation
On 1 April 2023 all non-domestic properties in Scotland were revalued by Scottish Assessors. The ratable values assigned to these properties as a result of this process are recorded in the Valuation Roll which became effective on that date.
Moray Council is responsible for levying Non-Domestic Rates within its boundaries. The amount chargeable is partially based on the information held in the Valuation Roll. Part of the local authority's role in the administration of Non-Domestic Rates is the granting of reliefs which reduce the amount paid by ratepayers. Entitlement to some reliefs is determined by reference to the applicant’s property’s rateable value.
To ensure:
• a previously awarded relief is not invalidated by the new rateable value assigned to a property in the 2023 Revaluation;
• no change of property use has occurred which may invalidate entitlement to a previously awarded relief ;
• no change of occupancy has occurred which may invalidate entitlement to a previously awarded relief;
a number of classes of rates relief have been cancelled from 1 April 2023, permitting the local authority to validate continued entitlement to reliefs. The reliefs which have been cancelled have not been carried forward to the 2023-24 financial year, which was the practice in other years.
The classes of relief which have been cancelled at the start of 2023-24 year are:
• 80% Charitable relief;
• 20% Discretionary relief;
• 100% Discretionary relief;
• 100% Day Nursery relief;
• 100% Disabled Persons relief;
• 100% Enterprize Zone relief;
• 100% New Fibre Infrastructure relief;
• Renewable Heat or Power Generation relief;
• all classes of Rural relief;
• All classes of Small Business Bonus Scheme relief
• 100% Statutory relief;
• 100% Telecommunications Installations relief.
The cancellation of these reliefs will mean that ratepayers will receive a bill which shows no entitlement to a reduction, other than, if appropriate, 2023 General Transitional Relief.
If a ratepayer believes that they remain entitled to a previously awarded relief in the new financial year 2023-24, they may apply for it to be restored by submitting a new relief application. This application should be accompanied by the necessary supporting evidence.
Details of how the apply for these reliefs may be found by accessing the Non-Domestic Rates Reliefs and Exemptions page on our website at http://www.moray.gov.uk/moray_standard/page_92354.html selecting the relief for which you want to submit an application. The explanatory information for each class of relief will confirm how to submit an application for relief and will also hold a link via which you may download an application form.