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Reliefs and Exemptions

Rate Relief for Charities

Charitable organisations that occupy a non-domestic property for activities in connection with the purposes of that charity, are entitled to business rates relief of 80 per cent of the bill. We also have the discretion to remit all or part of the remaining 20 per cent of the organisation's bill.

Under Section 43 of the Local Government Finance Act 1988, property occupied by a registered charity is eligible for 80 per cent mandatory rate relief.  This can be granted without an application form being completed.

Under Section 47 of the Local Government Finance Act 1988 Discretionary Rate Relief may be awarded for up to the remaining 20 per cent of the rates bill. This relief is given at the discretion of the council and a points system is used to assess the level of relief. In this case an application form must be completed.

To qualify for mandatory relief the property must be wholly or mainly used for charitable purposes and the organisation must be established for charitable purposes only, or be occupied by any persons administering a trust established for charitable purposes.

Find out how to set up a charity on the Gov.UK website

Some organisations are not registered as charities, but would be entitled to register under Section 505 of the Income & Corporation Taxes Act 1988.  A confirmation letter from the HM Revenues and Customs will be sufficient proof.

Apply for Discretionary Charitable Relief



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