2025 Important Information about New Year Rates Bills

Moray Council plans to issue the 2025 Non-Domestic Rates bills to ratepayers within the next three weeks.

To keep ratepayers informed about the upcoming changes, Moray Council will be updating the website with the latest information. This page will provide a summary of the 2025 changes and links to more detailed resources.

IMPORTANT INFORMATION ABOUT NEW YEAR RATES BILLS

A key update for 2025 is the introduction of the Hospitality Relief scheme. This is an application-based program, with the Council soon to be contacting businesses believed to be eligible, inviting them to apply. These emails are expected to be issued this week.

Please note that this email is not comprehensive. Any ratepayer who believes their business may qualify for the 2025 Hospitality Relief should download and submit an application.

2025 HOSPITALITY RELIEF

APPLICATION FORM - 2025 HOSPITALITY RELIEF

The principal changes to Non-Domestic Rates administration for 2025-26 announced by the Government are detailed below.

2025-26 Rates Poundage

• the Non-Domestic Rates Poundage remains 49.8p (unchanged from last year);
• the Intermediate Property Poundage, payable on properties with a rateable value of £51,001 to £100,000, is 5.6p, making the total poundage for these properties 55.4p (an increase of 0.9p from last year);
• the Higher Property Poundage, payable on properties with a rateable value exceeding £100,000, is 7.0p, making the total poundage for these properties 56.8p (an increase of 0.9p from last year).

Transitional Relief

• the Small Business Transitional Relief Scheme, which has been in place since 1 April 2023, will continue in 2025-26. Eligible properties "rates bills" increases will be "capped" at £1,800;
• the Revaluation Transitional Relief Scheme will continue in 2025-26. It will cap the annual increase in the amount of rates (in cash terms) payable following the 2023 Revaluation, at 37.5% for properties with a rateable value of up to £20,000; 75% for properties with a rateable value between £20,001 and £100,000; and 112.5% for properties with a rateable value exceeding £100,000;
• the Parks Transitional Relief Scheme has not been continued. This means that in 2025-26 properties situated in parks and which first became liable for the payment of Non-Domestic Rates following the 2023 Revaluation, will now be liable to pay their gross rates bill. These ratepayers will, of course, be able to apply for other reliefs and reductions (e.g. the Small Business Bonus Scheme).

Reliefs and Reductions

• at 1 April 2025 a 40% Hospitality Relief Scheme has been introduced for certain categories of properties within the hospitality sector. This is an application-based scheme, any business which thinks it may qualify is invited to submit an application;
• the Small Business Bonus Scheme will continue to operate unchanged in 2025-26.
• the 100% Fresh Start Relief Scheme will continue to operate unchanged in 2025-26.