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Non-Domestic Rates - Statutory & Charity Reliefs

General Information

There is provision within rating legislation for the Council to reduce the amount of Non-Domestic Rates your organisation pays by awarding mandatory or discretionary rates relief. The conditions which must be satisfied to qualify for mandatory relief are outlined in rating legislation. The Council has no discretion to consider an application which does not satisfy them. The authority to make an award of discretionary rates relief has been delegated to the Council, and this is exercised by the Council's Policy and Resources Committee. In addition to these reliefs, churches and church halls have a statutory entitlement to 100% rates relief.

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Mandatory Relief for Registered Charities

If a registered charity occupies a property in furtherance of the objectives of the charity, there may be an entitlement to mandatory relief. An application for mandatory relief should be made in writing and should be accompanied by the following items of evidence:

  • a copy of the letter from the Inland Revenue confirming charitable status
  • a copy of the charity's constitution
  • a copy of the charity's audited Annual Accounts
 Entitlement to mandatory relief will result in an 80% reduction in the amount of Non-Domestic Rates payable. We will write to you each year to review your entitlement to mandatory relief.

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Discretionary Relief

If a property is occupied by a non-profit making organisation, the Council may make an award of discretionary relief. Examples of the types of organisation which may be entitled to discretionary relief includes:
  • a registered charity which occupies a property in furtherance of the objectives of the charity,

 
  • a registered charity which occupies a property for a period of less than four weeks for the purpose of raising funds for that charity by offering for sale goods which have been donated to it by members of the Community

 
  • a public hall committee, whose property is open at all times and is freely enjoyed by all sections of the Community

 
  • a nationally-recognised youth organisation (for example, the Boy Scouts or the Girl Guides)

 
  • a club, society or other organisation which is not established or conducted for profit, membership of which is open to all members of the Community and is formed solely for the purposes of furthering agriculture or horticulture

 
  • a sports club which is engaged in the promotion of active sport and membership is open to all members of the Community. If the club operates a bar, the gross profit percentage must equal, or exceed, 30%

 
  • homes and hostels providing full residential care for the aged, the physically or mentally handicapped and are so registered with the Council's Community Services department

These are some examples of the type of organisation which may qualify for discretionary relief. In each case, an application for discretionary rates relief should be made in writing. It will be considered on its merits by the Council's Policy Committee.

If your organisation qualifies for discretionary relief, an award of up to 100% of the amount of Non-Domestic Rates payable may be made. In the case of a registered charity which has already qualified for an award of 80% mandatory relief, the reduction will be up to the amount of Non-Domestic Rates which remains payable. We will write to you each year to review your entitlement to discretionary relief.

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Contact Details

If you think you might be entitled to rating relief and would like to apply, or if you currently pay Non-Domestic Rates to the Moray Council and you would like to ask a question about this reduction, please e-mail the Moray Council's Non Domestic Rates Team.

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