Non-Domestic Rates - Discretionary Relief

Discretionary Relief - allows the Council to award up to a 100% reduction in the charge payable. Examples of groups that may qualify for discretionary relief are:

• A non profit making organisation or society occupying premises to advance its goals. Apply for Discretionary Relief  (PDF)
  
• A non-profit making society such as a sports club. Apply for Sports Club Relief  (PDF)

Entitlement to this relief is determined by the Council’s Policy and Resources Committee.

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:

• an OSCR registered charity, which occupies a property in furtherance of the objectives of the charity
• an OSCR 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. The sports club must be registered with Sport Scotland, or the appropriate sport's national governing body. If the club operates a bar, the gross profit percentage must equal, or exceed, 30%, and the amount of relief will be restricted to 80% of the rates bill. You can download an application for Sports Club Relief (PDF) 
• 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 organization 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 Corporate Committee.

If your organization 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 an OSCR 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. 

Moray Council has a local policy for the disposal of applications for any award of discretionary rates relief which results in the following classes of ratepayers not being entitled to an award of this relief:

• charity shops;
• national or regional organizations, unless for premises used to directly deliver their services to charities;
• free standing office accommodation used by national or regional charities; and
• all Early Learning and Childcare providers.

In addition to these specific exclusions, the policy places the following conditions on any local charity that applies for any award of discretionary rates relief. A local charity will only receive such an award of relief if:

• it has unrestricted reserves of less than £100,000;
• it has an annual income of less than £300,000; and
• there is no other relief available to the charity for its property.

For further information contact us, or you can download the Discretionary Relief (PDF)