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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 - 80% mandatory rates relief is available if a property is occupied by a recognised Scottish charity in furtherance of its charitable objectives;
  • Day Nursery Relief - reduces by 100% the rates payable for properties wholly or mainly used as day nurseries;
  • Disabled Persons Rates Relief - 100% rates relief is available if a property is occupied wholly or mainly to care for the needs of disabled persons;
  • Discretionary Relief - up to 100% rates relief is available if a property is occupied by a charity or a non-profit making organisation;
  • Empty Property Relief - this relief is available for properties which are empty and unfurnished. From 1 April 2016 there is an entitlement to 3 months of 50% relief, which is followed by 10% 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 - 100% relief may be available for a period of 12 months for premises with a rateable value up to £65,000, which have become occupied after being in receipt of empty property relief for the previous 6 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 and Improved Building Relief - 100% rates relief is available to certain classes of new buildings which have been inserted on the Valuation Roll, or improved, on or after 1 April 2018;
  • Renewable Heat or Power Generation.- a sliding scale of rates relief is available for certain premises designated by the Scottish Government e.g windfarms;
  • 2020 Revaluation Transitional Relief Scheme - limits the increase in 2020 bills for businesses in some sectors to a 12.50% real terms increase for each year in comparison with 2016 bills. Note: this scheme is not a continuation of the 2017, 2018 or 2019 scheme and a new application must be made. Relief cannot be carried forward; - page under construction
  • Rural Relief - reduces the amount of rates payable by general stores, Post Offices, petrol filling stations, public houses and hotels in designated rural communities;
  • Shootings Relief - shooting rights which are unused or lands with no commercial shooting or stalking undertaken, may be entitled to 100% relief;
  • Small Business Bonus Scheme - reduces the rates payable by small businesses with properties in Scotland which are actively occupied;
  • Sports Club Relief - up to 100% rates relief is available if a property is occupied by a sports club;
  • Statutory Relief  - 100% mandatory rates relief is available if a property is occupied by a religious body and used for worship;
  • Stud Farm Relief - may be available for newly-established stud farms with a rateable value which does not exceed £7,000.
  • District Heating Relief - 50% relief available for a property which is used wholly or mainly for the purposes of a District Heating Network
  • New Fibre Infrastructure Relief – 100% relief available for lands and heritages comprising telecommunications new fibre infrastructure.
  • Telecommunications Installations Relief – 100% relief available for masts or towers entered in the Valuation Roll on or after 1st April 2016. - page under construction
  • Reverse Vending Machine Relief – 100% relief available to sites comprising of a Reverse Vending Machine.
  • 1.6% Rates Relief 2020 - reduces the amount of rates payable by 1.6% for all non-domestic properties in Scotland.
  • Retail Hospitality & Leisure Relief – 100% relief available for non-domestic  properties in the retail, hospitality and leisure sectors.

Contact Us

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

01343 563456

ndr-enq@moray.gov.uk

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