Charitable rate relief

There are two types of charitable rate relief, mandatory and discretionary.

Mandatory relief (maximum 80%)

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

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
  • Charity shops, where the premises must be used wholly or mainly for the sale of goods donated to the charity. Proceeds of sales, after deductions for expenses, must only be used for the purposes of the charity.
  • 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 grant charitable status.
  • Community amateur sports clubs, where the premises are used for the purposes of the club

Discretionary relief (maximum 100%)

We are able to award discretionary relief from business rates if a non-domestic premises is occupied by one of the following:

  • A non-profit-making organisation whose main objectives are charitable, philanthropic, or concerned with social welfare, science, literature or the fine arts
  • A non-profit-making organisation occupying premises wholly or mainly for the purposes of recreation
  • Organisations entitled to mandatory relief as set out above

Each application for discretionary relief is considered on an individual basis and in accordance with council policy.

Apply for charitable rate relief

If you believe you qualify for charitable rate relief, you can apply by completing the following form: 

Your application should include:

  • the articles of association, constitution or rules of the organisation
  • a copy of the latest audited accounts

We will advise applicants about the outcome of their applications at the earliest opportunity.

Sending us your documents

You are able to send queries to the business rates team, and upload documents, using the online form below:

Sending us documents form

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