Non-Domestic Rates FAQs - Reductions
Can I get a reduction if my property is vacant?
Moray Council's local policy on the administration of Empty Property Relief states that if a non-domestic property is completely vacant and unfurnished, 3 months 50% relief followed by 5% relief can be given from the date the property became vacant. Only one period of 3 months relief can be granted in any vacant period, regardless of any change to the ratepayer during this period. The definition of unfurnished is cleared of all moveable items, otherwise the property is considered to be used for storage.
Certain properties are exempt from the vacant charge (examples include properties forming part of a deceased person's estate and properties with a Rateable Value of up to £2,000). If you want to claim this relief please complete the 2024 EPR form (link to be added)
Can I get any other reductions?
- Disabled Persons Rates relief (if the property is wholly or mainly used to cater for the needs of disabled persons)
- Charitable Relief (if the property is occupied and used for charitable purposes and registered with OSCR)
- Day Nursery Relief- reduces by 100% the rates payable for properties wholly or mainly used as day nurseries.
- Discretionary Relief (if the property is occupied by a Non Profit Making Organisation)
- Empty Property Relief- this relief is available for properties which are empty and unfurnished.
- Sports Club Relief (if the property is occupied and used by a recognised sporting organisation)
- Rural Relief was introduced by the Government to help general stores, Post Offices, petrol filling stations, public houses and hotels in designated rural communities with their rates.
- Renewable heat or power generation. A sliding scale of rates relief is available for certain premises designed by the Scottish Government e.g windfarms
- Small Business Bonus Scheme relief
- New and Improved Building Relief
- Fresh Start Relief
- Statutory Relief
- Exemptions from Unoccupied Vacant Charge
- Life Sciences Enterprise
- Stud Farms
- Shootings Relief
- District Heating Relief- 50% relief
- New Fibre Infrastructure Relief - 100% relief
- Telecommunications Installations Relief - 100% relief
- Reverse Vending Machine Relief
- Retail, Hospitality,Leisure and Aviation Relief
My property is a listed building. Can I claim exemption?
From 1 April 2024, Moray Council's local policy for Empty Property Relief policy, excludes listed buildings from qualifying for exemption from the payment of rates.
Prior to that date, exemption for Listed Buildings can only be claimed if the property is vacant and unfurnished and the statutory vacant relief has already been applied. Exemption can be requested from the 90% unoccupied charge by completing an Exemption form 2023 Unoccupied Charge application form (PDF)