Non-Domestic Rates - Fresh Start Scheme

The Scottish Government introduced Fresh Start Relief from 1st April 2013.

Fresh Start Relief offers 100% relief for a period of 12 months and may be applied if all of the following circumstances are met, as the property has:

  • previously been in receipt of empty property relief for a continuous period of at least 6 months; and
  • a rateable value of up to £65,000 and
  • when last occupied, the property was not used for payday lending purposes (as defined in the relevant Regulations) OR following occupation, the property is not intended to be used for payday lending purposes.

Please be aware that for the period Fresh Start is awarded, no other relief can be awarded.

For further information contact us, or download the Fresh Start Relief (PDF) 

Contact Us

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

01343 563456

ndr-enq@moray.gov.uk

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