2023 Non-Domestic Rates

The 2023-24 Non-Domestic Rates bills will be delivered to ratepayers for their properties in Moray. There have been a number of changes made to rates for 2023-24 and the Council’s website holds a summary of them here.

The 2023/24 rates poundage is to be frozen at 49.8 pence.

Intermediate Business Supplement is an additional 1.3 pence above the rate poundage (51.1 pence) for properties with a rateable value from £51,001 to £100,000.Large Business Supplement is an additional 2.6 pence above the rate poundage (52.4 pence) for properties with a rateable value over £100,000.

A revaluation of all non-domestic rates properties occurred across Scotland on 1 April 2023. To reduce the impact of rateable value increases, the government introduced a General Transitional Relief Scheme. The 2023-24 rates bills will already have this relief deducted from the amount payable if the ratepayer’s property qualifies. There is no need to apply for it.

Full details of the 2023 General Transitional Relief Scheme may be found here

Changes to the thresholds of the Small Business Bonus scheme and/or a property’s rateable value at revaluation may mean that some properties which received Small Business Bonus Scheme relief or Rural relief may no longer receive it. Small Business Bill Cap Transitional Relief Scheme seeks to address this change. This scheme is application based and limits the amount of rates payable in 2023-24 by qualifying ratepayers to £600. It is only available to ratepayers who on longer receive a relief due to revaluation or to a legislative change.

Full details of the 2023 Small Business Bill Cap Transitional Relief Scheme, including how to apply, may be found here

A number of premises situated in public parks were inserted in the Valuation Roll on 1 April 2023 and will become liable for non-domestic rates. The government has introduced the Parks Transitional Relief Scheme to address this change. This scheme grants qualifying ratepayers to 67% rates relief in 2023-4. This relief scheme is application based.

Full details of the 2023 Parks Transitional Relief Scheme, including how to apply, may be found here

Due to the revaluation of all non-domestic properties which occurred on 1 April, some ratepayers in receipt of certain relief will find that the relief does not appear on their 2023-24 bills.

The revaluation has resulted in changes to the rateable values of some properties and since entitlement to some reliefs references the property’s rateable value it is necessary to cancel these reliefs to ensure that any relief award is correct. This protects the public purse. Although existing relief awards have been cancelled, ratepayers may reapply for an award of the relief that they previously received using the application forms held on the council’s website.

Full details of the reliefs which have been cancelled may be found here

The government has made a number of changes to the Small Business Bonus scheme (SBBS) for 2023. These include reducing the ceiling of 100% SBBS awards to £12,000, raising the ceiling of a partial SBBS award to £20,000, and introducing a relief taper for awards over £12,000. The Small Business Bonus scheme remains application based.

2023-24 Small Business Bonus Scheme functions in the following manner:

• Single property with a rateable value of up to £12,000 - 100% relief
• Single property with a rateable value of £12,001 to £15,000 - relief tapers from 100% to 25%
• Single property with a rateable value of £15,001 to £20,000 - relief tapers from 25% to 0%
• Multiple properties with a cumulative rateable value of up to £12,000 - 100% relief on each property
• Multiple properties with a cumulative rateable value of £12,001 to £35,000 - 25% relief on each property with a rateable value of up to £15,000 and relief tapers from 25% to 0% for properties with a rateable value of £15,001 to £20,000

Full details of 2023 Small Business Bonus Scheme may be found here

Non domestic rate enquires can be sent direct to ratesbills@moray.gov.uk

Nursery Relief - this was due to end on 30 June 2023 but will now be extended indefinitely.

Fresh Start Relief - from 1 April 2023 the qualifying rateable value for this relief will increase from £95,000 to £100,000.

Enterprise Relief - this relief will be extended by one year to 31 March 2024.

Empty Property Relief - from 1 April 2023 Scottish Government devolved responsibility for Empty Property Relief policy to local authorities. For further details click here

Retail, Hospitality and Leisure Relief - Scottish Government has put in place a relief scheme for these classes of business in the 2023-24 financial year.