What is Non-Domestic Rates?

Non Domestic Rates (sometimes called 'Business Rates') are a charge levied by local authorities on properties not in domestic use. These will include, but are not limited to, factories, offices, shop and schools.  The properties which are liable for the payment of Non Domestic Rates are listed in the Valuation Roll compiled and maintained by the Assessor.

The amount of rates that you will pay is dependent on the rateable value given to that property, multiplied by the national rate poundage, this is set by the Scottish Government. The rateable value is set by The Assessor for the Grampian Valuation Joint Board.

The National Rate Poundage for 2025/26 is 49.8 pence. In addition to the poundage, if your property’s rateable value is between £51,001 and £100,000 you will also have to pay an Intermediate Property Rate of 5.6 pence and if your property's rateable value is greater than £100,000 you will pay a High Property Rate of 7.0 pence to contribute to the cost of the Small Business Bonus Scheme.

To calculate the amount you have to pay, multiply your rateable value by the National Rate Poundage and, if appropriate, the Intermediate or High Property Rate.

There are a number of reliefs which may reduce the amount of Non-Domestic Rates you pay. Please see Reliefs and Exemptions to find out more about these reductions.

GDPR

Data Protection
The Council is the Data Controller for the personal data collected. To find out more about how we process your personal data, including for Taxation, please see our Privacy Notices page here: 

www.moray.gov.uk/PrivacyNotices

Moray Citizens Advice Bureau   

Moray CAB is an independent body which can provide ratepayers with support and advice about Non Domestic Rates, including reliefs and exemptions, and recovery.

You can call the bureau on 01343 550088 or to make an appointment with the Money and Debt Adviser call 01343 555163 (Mon to Thurs 9.30am to 12.30pm). You can visit the bureau at 6 Moss Street, ELGIN IV30 1LU (drop in service).