Charitable and Discretionary Relief

Charities are entitled to relief from rates on any non-domestic property which is wholly or mainly used for charitable purposes. Relief is given at 80% of the full rate bill or of the transitional bill where the transitional arrangements apply. Swindon Borough Council has discretion to remit all or part of the remaining 20% of the charity's bill on such property. Further information is given below.

We also have discretion to remit all or part of any rate bill in respect of property occupied by certain bodies not established or conducted for profit. Further information is given below.

Mandatory Relief (Maximum 80%)

Occupiers of the following non-domestic premises 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.

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, religious, or concerned with education, 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

• An application form must be completed (please see below)
• The Articles of Association, constitution or rules of the organisation, as well as a copy of the latest audited accounts, should be included with the form.
• Applicants will be advised of the outcome of their applications at the earliest opportunity.

Duration of Rate Relief

• Where an application is determined by Swindon Borough Council prior to September 30, relief can be awarded for both the current and previous financial years where appropriate
• An application will only be determined for the previous financial year if the application and full supporting information is received in the Business Rates Section not later than September 15
• In the cases of applications determined after September 30, rate relief can only be awarded from April 1 in the current financial year or a later date where appropriate
• An application for rate relief should be made immediately even if the Valuation Office Agency has not assessed a rateable value for the premises

If you feel your organisation may be entitled to relief please make an application immediately.

Please ensure you also submit the supporting evidence as described above.