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
  • Electric Vehicle Charging Point Relief - reduces the amount of rates payable by 100% for a site used for the provision of a publicly-available electric vehicle charging point
  • 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
  • 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
  • Transitional Relief - reduces an immediate increase in the amount of rates payable, for example after a national revaluation.  The provisions of a Transitional Relief scheme will mean the ratepayer progressively increasing the amount of rates paid over an extended and predictable period.
  • 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.

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