2024 Important Information about New Year Rates Bills

Moray Council

Empty Property Relief - local Policy

At a meeting of Moray Council's Corporate Committee, Elected Members adopted a local policy on the administration of Empty Property Relief on vacant non-domestic properties.  The new policy commences on 1 April 2024. The main features of this policy are:

  1. vacant properties are entitled to 5% Empty Property relief;
  2. vacant listed buildings are no longer entitled to exemption.  These now receive 5% Empty Property Relief;
  3. vacant industrial subjects are no longer entitled to exemption.  These now receive 5% Empty Property Relief;
  4. vacant properties with a rateable value of up to £2,000 are entitled to exemption from the payment of rates.

Full details of the 2024 Empty Property Relief scheme may be found by clicking this link.

Scottish Government

The Scottish Government has recently announced some of the changes that it will make to the administration of Non-Domestic Rates in 2024-25.  The principal changes are summarized below:

Rates Poundages

• the Non-Domestic Rates Basic Property poundage will be frozen at 49.8p

• the Intermediate Property poundage will increase by inflation to 54.5p

• the Higher Property poundage will increase by inflation to 55.9p

Transitional Relief

• The Small Business Transitional Relief scheme announced in last year’s budget will in 2024-25 cap the increase from 31 March 2023 in eligible properties’ rates bills at £1,200 (in 2023-24 the increase was capped at £600)

• In 2024-25, the Revaluation Transitional Relief scheme will cap the annual increase in the NDR liabilities due to the 2023 Revaluation (in cash terms) at 25% for properties with a rateable value up to £20,000, 50% for those with a rateable value between £20,001 and £100,000, and 75% for those with a rateable value over £100,000

• Parks Transitional Relief scheme will provide 33% relief in 2024-25 for parks or parts of parks that became rateable on 1 April 2023 (in 2023-24 there was 66% relief)

Exemptions and Reductions 

• District Heating relief for renewables, which had been due to expire on 31 March 2024, will be extended and expanded. 90% relief will be available until 31 March 2027 for district heating networks where at least 80% of the thermal energy generated derives from renewables

• Telecommunications mobile mast relief will be extended from 31 March 2029 to 31 March 2031

• Enterprise Areas relief, which had been due to expire on 31 March 2024, will be phased out over 2024-25 and 2025-26

• All other existing reliefs, including the Small Business Bonus Scheme relief, will be maintained.

Note: Once the government publishes the legislation which supports 2024 Non-Domestic Rates billing, our website will be updated with fuller details of these changes.

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