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 £95,000, 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.
  • Retail, Hospitality, Leisure and Aviation Relief- 100% relief is available to businesses which use properties appearing in the list of Specified Purposes published by the Scottish Government.

Contact Us

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

01343 563456

ndr-enq@moray.gov.uk

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