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;
- District Heating Relief - 50% relief available for a property which is used wholly or mainly for the purposes of a District Heating Network;
- Empty Property Relief: Exemption from Unoccupied Vacant Charge - exemption from the 90% unoccupied charge can be applied to properties that fall into certain categories. Entitlement to this relief has been continued in Moray Council's local Empty Property Relief policy;
- Empty Property Relief: Vacant Properties - 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. Entitlement to this relief has been continued in Moray Council's local Empty Property Relief policy;
- Empty Property Relief: Local Authority Policy - On 31 January 2023 Moray Council's Corporate Committee a local policy for the administration of applications for Empty Property Relief in Moray in the financial year 2023-24. In general terms this policy continues - with the exception of relief for shooting rights - the existing legislative provision. Full details of this policy can be found in the report and its appendix agreed by the committee;
- Fresh Start Relief - 100% relief may be available for a period of 12 months for premises with a rateable value up to £100,000, 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 Fibre Infrastructure Relief – 100% relief available for lands and heritages comprising telecommunications new fibre infrastructure.
- 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.- relief is available on a sliding scale for properties used with community investment in the generation of heat and/or power from specified renewable sources; and relief is also available for properties used for the generation of heat and/or power from water;
- Retail, Hospitality, Leisure and Aviation Relief 2022-23 - in the financial year 50% relief capped at a maximum award of £27,500 is available to ratepayers which occupy properties appearing in the list of Specified Purposes published by the Scottish Government.
- 2023 Revaluation Transitional Relief - General Revaluation - this relief is available for all property types. It caps gross bill increases at a specified percentage increase, dependent on a property's 1 April 2023 rateable value;
- 2023 Revaluation Transitional Relief - Small Business Bill Cap - this relief is available for properties previously entitled to some reliefs but are no longer entitled to this relief following the increase in rateable value as a result of 2023 Revaluation. Scheme will limit the amount payable for qualifying properties in 2023-24 at £600;
- 2023 Revaluation Transitional Relief - Parks - this relief limits the amount of rates payable in 2023-24 by premises which are situated in parks and have now been rated following recommendation of the Barclay Review of Non-Domestic Rates;
- Reverse Vending Machine Relief – 100% relief available for the site of a Reverse Vending Machine.
- 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. From 1 April 2023, no such relief is available in Moray;
- Small Business Bonus Scheme 2023 - reduces the rates payable by small businesses with properties in Scotland which are actively occupied. There are two parts to this scheme now, single property and multiple property, which require an application form to be completed in order to be considered for this relief, as it is not awarded automatically;
- Small Business Bonus Scheme 2020- 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;
- Subsidy Control Act 2022 - A number of rates reliefs are affected by the subsidy control rules outlined in the Subsidy Control Act 2022;
- Telecommunications Installations Relief – 100% relief available for masts or towers entered in the Valuation Roll on or after 1st April 2016. - page under construction.
Non Domestic Rates Team