What is Non-Domestic Rates?

Non Domestic Rates are a charge on properties not in domestic use. The monies raised are transmitted by the levying local authority to the Scottish Government.

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 2017/2018 is 46.6 pence. In addition to the poundage, if your property’s rateable value is greater than £51,000 you will also have to pay Large Business Supplement of 2.6 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 Large Business Supplement.

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.

Contact Us

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

01343 563194

ndr-enq@moray.gov.uk

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