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Non-Domestic Rates - Paying the Bill

General Information

The Revenues Section issues each Non-Domestic Ratepayer with a Bill at the start of each financial year. It states the amount to be paid and the date by which it should be paid. It also lists ten instalments, should you prefer to pay your bill by this method. If your circumstances change during the year, we will issue you with an amended bill, notifying you of the revised sum payable.

  • We understand that some people may have problems making payment of their Non-Domestic Rates bill, and we are committed to assisting you to overcome them. If you encounter any difficulties making payment, please contact the   Non-Domestic Rates Team.You should contact us as early as possible. We will try to help you to resolve these problems and we promise any conversation you have about your financial circumstances will be completely confidential.

Single Payment

If you intend to pay your Non-Domestic Rates bill in a single payment, you should ensure we receive it by 30th September of the year in which the bill was issued. Alternatively, if you prefer to pay by instalments, you should ensure they are paid up to date by 30th September of the year in which the bill was issued.

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Paying Your Non-Domestic Rates Bill

Your can make payment of your Non-Domestic Rates bill by a number of methods. 

If you want to pay by Direct Debit all you need is a Bank or Building Society account. The advantage is you will not have to remember to pay every month, the money is automatically deducted from your account. If you decide to use this method of payment we will write and tell you the amount you will pay and the dates these payments will be paid on. We will collect your instalment on the twenty-first day of each month, May to February, inclusive. 

If you would like to pay your Non-Domestic Rates bill by direct debit you can download a   Direct Debit Instruction form. Please complete the instruction and return it to the freepost address shown on it - please do NOT send it to your bank - so we can set up your direct debit.

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Direct Debit - Frequently Asked Questions

Find out answers to some   Frequently Asked Questions on payment by direct debit.

If you pay Non-Domestic Rates to the Moray Council and would like more information on payment by direct debit, please e-mail the Moray Council's Non Domestic Rates Team

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Online Payments

We are now able to accept   online payments of most bills and invoices . This service is available 24 hours a day, 7 days a week. Payment of the following bills and invoices can be made online: 

  • Council Tax
  • Non-Domestic Rates
  • Community Charges 
  • Rent
  • Moray Council Invoices
  • Housing Benefit Invoices
  • Housing Benefit Overpayments
  • Tenants' Insurance.

If you intend to use this service you should have a note of your account number and a valid credit or debit card.  You should also have a pen and paper, so you may note the reference number provided to you at the end of the transaction.

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Automated Telephone Payments 

This service is available 24 hours a day, 7 days a week, and may be accessed by calling 0845 601 4444.  The following bills and invoices may be paid using it: Council Tax, Non-Domestic Rates, Housing Rents, Housing Benefit Overpayment and Tenants Insurance.  If you wish to use this service you should have a note of your account number and a valid credit or debit card.  You should also have a pen and paper, so you may note the reference number provided to you at the end of the transaction.

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Credit and Debit Cards

You can use most credit or debit cards to pay in person or by phone at any of our Area Offices. Please bring along your bill so we can receipt it.

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Cheque

You can pay by cheque by sending your payment to the address shown on your Non-Domestic Rates bill.  Cheques should be made payable to 'The Moray Council'. Please do NOT send cash by post. We will only send you a receipt if you ask for one.

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Standing Order

You can also pay by Standing Order to do this you must tell your bank the correct amount to pay on the due date. The instalment-amount paid by standing order will change if there is an amendment to the amount of your Non-Domestic Rates that you have to pay and you must inform the bank of the change that must be made.

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Outstanding Payments

If you have not paid your account in full by 30th September, or your instalments are in arrears, we will send you a Final-Notice.  It will ask you to make payment of your account in full and will state:

  • the account balance - the amount which should now be paid in full
  • the date by which it must be paid in full - fourteen-days after its issue date

If you do not pay a Final-Notice issued to you, or fail to contact us to arrange payment, we may apply to the Sheriff Court for a Summary Warrant. We do not need to contact you before applying for it. If the Sheriff is satisfied with our application and grants us a warrant against you, a surcharge of 10% of your outstanding balance will be added to your account and we will issue a warrant to you. It will state:

  • the account balance
  • the surcharge amount - added to your account following the grant of a Summary Warrant 
  • the amount payable - the total of the account balance and the surcharge, which is now due to be paid in full 
  • the date by which the amount payable should be paid in full - seven-days after its issue date

If you do not pay a warrant issued to you, or fail to contact us to arrange payment, we may pass your account to the Council's Sheriff Officers. We work with the Sheriff Officers to enforce payment of unpaid Non-Domestic Rates. They will exercise on behalf of the Council the additional enforcement measures which may be taken against you following the grant of a Summary Warrant.

The Sheriff Officers will initially write to you requesting payment. If payment is not made, or you fail to contact them to discuss payment, they may take action to enforce payment. Some of the powers available to them are:

  • arrestment of a debtor's bank account
  • sequestration of a debtor
  • attachment ('legal seizure') of a debtor's moveable goods, with the option of selling these at public auction

The performance of enforcement action will result in additional fees being incurred by the debtor. 

We view these enforcement measures as a last resort, which should only be used against debtors who refuse to make payment of their legally-incurred debts. We would prefer to deal directly with Non-Domestic Rates-debtors at an early stage, resolving problems which prevent payment being made and negotiating, where possible, realistic payment arrangements.

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Contact Details

If you pay Non-Domestic Rates to the Moray Council and would like to ask a question about rates or need any more information about any of these services, please e-mail the Moray Council's Non Domestic Rates Team

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