Non-Domestic Rates - Statutory Relief

There is provision in rating legislation for a property occupied by a religious body and used for worship, to be exempted from payment of rates.

A property must be used for one or all of the following:

A building occupied by a religious body and used for religious worship.

A church/chapel hall or similar premises used by a religious body.

Any premises occupied by a religious body and used by it
a) as an office or for the purposes ancillary to office use
b) for carrying out administrative or other activities relating to the organisation of the conduct of religious worship

For further information contact us, or download the Statutory Exemption (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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