Non Domestic Rates - Reliefs and Exemptions

There are a number of reliefs and exemptions which may reduce the amount of Non-Domestic Rates you pay. Please use the links below for further information or you can find out how to apply for a relief or exemption.

  • Charitable Relief (if the property is occupied and used for charitable purposes and registered with OSCR)
  • Disabled Persons Rates relief (if the property is wholly or mainly used to cater for the needs of disabled persons)
  • Discretionary Relief (if this property is occupied by a Non Profit Making Organisation)
  • Empty Property Relief Properties that are unoccupied may qualify for relief, although new legislation in place from 1st April 2016,  affects the amount and duration of relief.
  • Exemption from Unoccupied Vacant Charge Exemption from the 90% unoccupied charge can be applied to properties that fall into certain categories.
  • Fresh Start Relief from 1st April 2013 50% relief is offered for a period of 12 months for certain premises with a rateable value up to £45,000 (£65,000 from 1 April 2014), which have become occupied after being in receipt of empty property relief for the previous 12 months.
  • Life Sciences Enterprise if your property is situated in a designated area and you are undertaking a specified activity you may be entitled to rates relief.
  • New Start Relief from 1st April 2013 an exemption is offered to properties newly built in the next 4 financial years. Exemption is offered to newly built properties which are empty for a maximum period of 15 months.
  • Renewable Heat or Power Generation.  A sliding scale of rates relief is   available for certain premises designed by the Scottish Government e.g windfarms.
  • A 2017 Revaluation Transitional Relief Scheme has being introduced, which limits the increases in the amount of Non Domestic Rates payable in 2017/18, for some classes of property, to 12.5% real term.
  • Rural Relief was introduced by the Government to help general stores, Post Offices, petrol filling stations, public houses and hotels in designated rural communities with their rates.
  • Small Business Bonus Scheme relief reduces the rates burden for small businesses with properties in Scotland (whether occupied or not). on.
  • Sports Club Relief (if the property is occupied and used by a recognised sporting organisation)
  • Statutory Relief  There is provision in rating legislation for a property occupied by a religious body and used for worship, to be exempted from payment of rates.
  • Stud Farm relief may be available for newly-established stud farms with a rateable value which does not exceed £7,000.

Contact Us

Non Domestic Rates Team
Council Offices
High Street
Elgin
IV30 1BX

01343 563194

ndr-enq@moray.gov.uk

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