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Non-Domestic Rates - Unoccupied Properties

General Information

If you are the owner or the tenant of a property which is unoccupied, you may be entitled to a reduction in the amount of Non-Domestic Rates payable on it.

Reduction Entitlements

The reduction to which you may be entitled is determined by the rateable value of your property:

  • if your property has a rateable value of less than £1,700, you may be entitled to full exemption from the payment of rates for a three-month period. If your property remains unoccupied after this period expires, you may be entitled to continued exemption from the payment of rates

 
  • if your property has a rateable value of £1,700 or more, you may be entitled to full exemption from the payment of rates for a three-month period. If the property remains unoccupied after this period expires, you may be entitled to a reduction of 50% in the amount of rates payable bill while the property remains unoccupied

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Exemptions

In some circumstances, you may also be entitled to exemption on the 50% Non-Domestic Rates payable on an unoccupied property. There may be entitlement if your property falls into one of the following classes: 

Industrial properties

properties which are subject to a Building Preservation order

properties which are included in the Ancient Monuments and Archaeological Areas Act 1979

properties which are prohibited by law from being occupied

properties which are being kept vacant due to action being taken by the Crown or a Local Authority with the intention of prohibiting their occupancy or with the intention of acquiring them

properties in the possession of:

 
  • a trustee under a trust deed for creditors
  • a trustee under an award of sequestration
  • an executor of the estate of a deceased person
  • a liquidator appointed by 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 
  • a company being wound up voluntarily under the Insolvency Act 1986

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Industrial Property

If you are responsible for the payment of Non-Domestic Rates on an industrial property and part of it is not in use, you make be entitled to a reduction in the amount you pay. This reduction would correspond to the part of the property which was not currently in use. 

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Changes in Circumstances

If you are awarded any reduction in the amount of Non-Domestic Rates you pay and there is a change in the property's circumstances which may affect its entitlement to this reduction, you should notify us immediately of the change. We will assess whether rates have become payable. 

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Contact Details

If you think you might be entitled to a reduction for an unoccupied property and would like to apply, or if you currently pay Non-Domestic Rates to the Moray Council and you would like to ask a question about this reduction, please e-mail the Moray Council's Non Domestic Rates Team.

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