Charities, CASCs and Non-Profit Making Organisations
Charities, Community Amateur Sports Clubs and certain non-profit making organisations are entitled to a rate reduction on non-domestic properties occupied for charitable purposes.
There are two types of relief: mandatory and discretionary.
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Mandatory Relief
Mandatory Relief for Charitable Organisations and Registered Community Amateur Sports Clubs (80% of charge)
Legislative requirements (Sections 43 & 45 Local Government Finance Act 1988):- the ratepayer must be a charity or trustees for a charity or a registered community amateur sports club, and
- the property must be wholly or mainly used for charitable purposes or for the purposes of the club or other registered clubs
- if the property is unoccupied it must appear that when next used it will be wholly or mainly for charitable purposes or for the purposes of the club or other registered clubs.
In the case of Charity shops the property must be wholly or mainly used for the sale of goods donated to the charity and the proceeds (after deduction of expenses) must be applied for the purposes of the charity.
For further information regarding Community Amateur Sports Clubs please go to: www.cascinfo.co.uk
How much relief will I receive?
Provided you qualify, you are entitled to an 80% reduction off your rates bill.
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Discretionary Relief
The Council will consider granting discretionary relief of:
- A further 20% for a ratepayer already entitled to mandatory relief for charitable organisations and registered Community Amateur Sports Clubs; or
- Up to 100% reduction to certain other non-profit-making organisations which do not qualify for Mandatory Relief but meets the following requirement:
- a property where all or part is occupied for the purposes of one or more institutions or other organisations which are not established or conducted for profit and their main objects are charitable or are otherwise philanthropic or religious or concerned with education, social welfare, science, literature or the fine arts; or
- a property which is wholly or mainly used for purposes of recreation, and all or part of it is occupied for the purpose of a club, society or other organisation not established or conducted for profit.
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How do I apply?
To apply for Mandatory and/or Discretionary relief, please complete our application form.
Please note that applications must be made at the time of eligibility. If an application is not made at the time, we will only be able to backdate the relief 3 months from the date of application.
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How does the Council decide who qualifies?
All applications are dealt with in reference to the Councils Policy (available to download on this page)