Charitable and discretionary rate relief

Mandatory relief (maximum 80%)

The following occupiers of non-domestic properties qualify for mandatory rate relief:

  • Charities or the trustees of a charity where the premises are used wholly or mainly for charitable purposes
  • An organisation, which although not a registered charity, has charitable objectives. This may include organisations that are exempt from registering as a charity, or those created by acts of parliament which confer charitable status
  • In the case of charity shops, use of the premises must be wholly or mainly for the sale of goods donated to the charity and the proceeds of the sale (after deductions for expenses) applied for the purposes of the charity.
    Community Amateur Sports clubs where the premises are used for the purposes of the club

Discretionary relief (maximum 100%)

We have discretionary power to grant relief from rates in respect of non-domestic premises occupied by one of the following:

  • Non-profit-making organisations whose main objectives are charitable, philanthropic, or concerned with social welfare, science, literature or the fine arts
  • Non-profit-making organisations occupying premises wholly or mainly for the purposes of recreation
  • Organisations entitled to mandatory relief as set out above (top-up discretionary relief of up to 20%)
    Each application for discretionary relief is considered on an individual basis and in accordance with Council policy

Procedure for claiming rate relief

  1. A Charities Business Rates Relief Application Form (PDF) must be completed
  2. The Articles of Association, constitution or rules of the organisation, as well as a copy of the latest audited accounts, should be included when sending the application form.
  3. Applicants will be advised of the outcome of their applications at the earliest opportunity.

If you feel your organisation may be entitled to relief, please make an application immediately, enclosing the supporting evidence as described above. 

Last updated: 23 November 2015. Was this information helpful?

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