Charitable Rate Relief
Charities
Section 43 (5) and (6) of the Local Government Finance Act 1988 provides that where a non-domestic property is occupied by a charity (or trustees for a charity), and is used wholly or mainly for charitable purposes, the charity or trustees are entitled to mandatory rate relief of 80% of the full rate bill or of the transitional bill where the transitional arrangements apply. The Council has discretion to remit all or part of the remaining 20% of the charity's bill on such a property.
Where a charity (or the trustees for a charity) is liable to pay Empty Property Rates on an unoccupied non-domestic property, rate relief can only be considered if it appears that, when next in use, the property will be wholly or mainly used for charitable purposes (whether of that charity or of that and other charities).
The Government meets the full cost of mandatory rate relief to charities. However, the Government only reimburses the Council with 25% of any discretionary rate relief granted to charities, so 75% of the cost falls directly on local Council Tax payers.
Community Amateur Sports Clubs
Section 64 of the Local Government Act 2003 provides that from 1st April 2004 clubs registered with the Inland Revenue Sports Club Unit as Community Amateur Sports Clubs (CASCs) are entitled to the same rate relief as charities. CASCs are, therefore, entitled to mandatory rate relief of 80% and the Council has discretion to remit all or part of the remaining 20%.
Other Non Profit Making Organisations
Section 47 of the Local Government Finance Act 1988 provides a discretionary power for the Council to grant rate relief in respect of a non-domestic property occupied by certain bodies not established or conducted for profit. As with the mandatory provisions, discretionary rate relief can also be considered in respect of Empty Property Rates due on unoccupied non-domestic property.
The Government reimburses the Council with 75% of the discretionary rate relief granted to organisations not established or conducted for profit, so 25% of the cost falls directly on local Council Tax payers.
 | Discretionary Rate Relief Scheme from 1 April 2008 (12KB) - DOWNLOAD |
| Discretionary Rate Relief Scheme up to 31 March 2008 ( 12 Kb ) - DOWNLOAD |
| Charitable Rate Relief Application Form. ( 28 KB ) - DOWNLOAD |