Non-Domestic Rates - Mandatory Relief

Mandatory Relief - allows the award of an 80% reduction in the charge payable. 

An award of mandatory relief and/or discretionary relief may be made if a property is occupied by an organisation which is not established or conducted for profit and whose main objects are charitable or are otherwise philanthropic or religious, or concerned with education, social welfare, science, or literature or the fine arts.

The maximum statutory amount of mandatory relief that may be awarded is 80% of the net rates payable.

An award of discretionary relief may also be made to those organisations that are already eligible for mandatory relief. The maximum amount of discretionary relief that may be awarded in conjunction with an award of mandatory relief, is 20% of the net rates payable.

Any decisions made regarding your application will be in accordance with the Non Domestic Rates Local Government (Financial Provisions etc) (Scotland) Act 1962.

* A charity must be registered with the Office of the Scottish Charity Regulator (OSCR) and occupy the premises to advance its charitable aims and objectives.

For further information contact us, or download the Mandatory Relief (PDF)

Mandatory relief for Registered Charities

A charity which occupies a property in furtherance of the objectives of the charity, may have an entitlement to mandatory relief.  The charity must be listed on the register maintained by the Office of the Scottish Charity Regulator (OSCR),  An application for mandatory relief should be made in writing and should be accompanied by the following items of evidence:

•a copy of the charity's recognition letter with OSCR
•a copy of the charity's constitution
•a copy of the charity's audited Annual Accounts

Entitlement to mandatory relief will result in an 80% reduction in the amount of Non-Domestic Rates payable.

For further information contact us, or download the Mandatory 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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