FOI Request - Business Rates

Request 101003882279

I am writing to formally request updated information regarding Business Rates, or confirmation that the most recently provided details remain current.

Specifically, I would be grateful if you could supply a list of all live business rates accounts, including the following details for each:

•  The correct Property Reference Number (Billing Authority Reference Number) associated with the charge (not the Rate Demand or Rate Account Number)
•  Current rateable value
•  Account holder name
•  Property address
•  Date on which the current ratepayer became liable (current liability only; no historical data required)
•  Details of any exemptions, including type, start date, and end date (e.g., listed building)
•  Details of any reliefs, including type and date applied (e.g., charity relief)

Response 09-12-2025

Moray Council publishes on its website quarterly Non Domestic Rates reports. This information was last updated 30 September 2025 and is expected to be updated within the next three months. This information is therefore exempt under section 25 of the Freedom of Information (Scotland) Act 2002, information otherwise accessible and Section 27(1)- information intended for future publication. For ease of reference please find a link to the web page here: http://www.moray.gov.uk/moray_standard/page_108099.html

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