Non-Domestic Rates - Exemption from Unoccupied Charge

In accordance with  Moray Council's 2024 Local Empty Property Relief policy,. if a property is unoccupied and in receipt of Empty Property Relief and satisfies one of certain conditions, we may be able to award exemption from the unoccupied charge.

Exemption from the 95% unoccupied charge can be applied to properties that fall into the categories below:

• a property with a rateable value up to £2,000
• a property prohibited by law from being occupied.
• a property which is subject to a compulsory purchase order
• a property which forms part of a deceased person's estate and for which no Grant of Confirmation has been issued
• Properties in the possession of:
  • a trustee under a trust deed for creditors;
  • a trustee under an award of sequestration;
  • a liquidator appointed by virtue of an order made under section 112 or 145  of the Insolvency Act 1986;
  • a company which is subject to a winding-up order made under the Insolvency  Act 1986 or which is being wound up voluntarily under that act.

For further information contact us, or download the 2023 application form or 2024 application form, as appropriate.