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:

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 organisation 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 Policy & Resources Committee.

If your organisation 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. 

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

Contact Us

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

01343 563194

ndr-enq@moray.gov.uk

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