Non Domestic Rates - Reliefs and Exemptions

There are a number of reliefs and exemptions which may reduce the amount of Non-Domestic Rates you pay. Please use the links below for further information or you can find out how to apply for a relief or exemption.

• Charitable Relief - 80% mandatory rates relief is available if a property is occupied by a recognised Scottish charity in furtherance of its charitable objectives
• Day Nursery Relief - reduces by 100% the rates payable for properties wholly or mainly used as day nurseries
• Disabled Persons Rates Relief - 100% rates relief is available if a property is occupied wholly or mainly to care for the needs of disabled persons
• Discretionary Relief - up to 100% rates relief is available if a property is occupied by a charity or a non-profit making organisation
• District Heating Relief - 50% relief available for a property which is used wholly or mainly for the purposes of a District Heating Network
• Empty Property Relief: Local Authority Policy - a local policy makes provision from 1 April 2024 for the administration of applications for Empty Property Relief in Moray
• Empty Property Relief: Exemption from Unoccupied Vacant Charge - exemption from the 95% unoccupied charge can be applied to properties that fall into certain categories
• Fresh Start Relief - 100% relief may be available for a period of 12 months for premises with a rateable value up to £100,000, which have become occupied after being in receipt of empty property relief for the previous 6 months
• 2025 Hospitality Relief - 40% relief may be available for a property wholly or mainly used for specified hospitality functions, with a rateable value not exceeding £51,000
• Life Sciences Enterprise - if your property is situated in a designated area and you are undertaking a specified activity you may be entitled to rates relief
• New Fibre Infrastructure Relief – 100% relief available for lands and heritages comprising telecommunications new fibre infrastructure
• New and Improved Building Relief - 100% rates relief is available to certain classes of new buildings which have been inserted on the Valuation Roll, or improved, on or after 1 April 2018
• Renewable Heat or Power Generation.- relief is available on a sliding scale for properties used with community investment in the generation of heat and/or power from specified renewable sources; and relief is also available for properties used for the generation of heat and/or power from water
• Retail, Hospitality, Leisure and Aviation Relief 2022-23 - in the financial year 50% relief capped at a maximum award of £27,500 is available to ratepayers which occupy properties appearing in the list of Specified Purposes published by the Scottish Government
• 2023 Revaluation Transitional Relief - General Revaluation - this relief is available for all property types. It caps gross bill increases at a specified percentage increase, dependent on a property's 1 April 2023 rateable value
• 2023 Revaluation Transitional Relief - Small Business Bill Cap - this relief is available for properties previously entitled to some reliefs but are no longer entitled to this relief following the increase in rateable value as a result of 2023 Revaluation. Scheme will limit the increase in the amount payable for qualifying properties in 2024-25 at £1,200
• 2023 Revaluation Transitional Relief - Parks - this relief limits the amount of rates payable in 2024-25 by premises which are situated in parks and have now been rated following recommendation of the Barclay Review of Non-Domestic Rates to 33% of the gross rates payable
• Reverse Vending Machine Relief – 100% relief available for the site of a Reverse Vending Machine
• Rural Relief - reduces the amount of rates payable by general stores, Post Offices, petrol filling stations, public houses and hotels in designated rural communities
• Shootings Relief - shooting rights which are unused or lands with no commercial shooting or stalking undertaken, may be entitled to 100% relief. From 1 April 2023, no such relief is available in Moray
• Small Business Bonus Scheme - is a form of relief which permits ratepayers occupying a property with a low rateable value to pay no, or a reduced amount of rates.
• Sports Club Relief - up to 100% rates relief is available if a property is occupied by a sports club
• Statutory Relief  - 100% mandatory rates relief is available if a property is occupied by a religious body and used for worship
• Stud Farm Relief - may be available for newly-established stud farms with a rateable value which does not exceed £7,000
• Subsidy Control Act 2022 - A number of rates reliefs are affected by the subsidy control rules outlined in the Subsidy Control Act 2022
• Telecommunications Installations Relief – 100% relief available for masts or towers entered in the Valuation Roll on or after 1st April 2016. - page under construction.