What is charitable rate relief and who can apply?
Charities and community amateur sports clubs can apply for charitable rate relief of up to 80% if a property is used for charitable purposes.
As set out in the Local Government Finance Act 1988, where a non-domestic property is occupied by a charity (or trustees for a charity), and used wholly or mainly for charitable purposes, the charity or trustees are entitled to mandatory rate relief of 80% of the Business rates bill. The Council also has discretion to award up to a further 20% of rate relief.
Sports clubs registered with the HM Revenue and Customs 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%.
The Council has discretionary power to award rate relief for non-domestic properties occupied by certain bodies not established or conducted for profit. The Council has agreed a Policy for awards of this type of rate relief.
Unoccupied property owned or leased by a charity
Where a charity (or the trustees for a charity) is liable to pay Business rates for an unoccupied non-domestic property, full rate relief will be awarded if, when next in use, the property will be wholly or mainly used for charitable purposes.
Apply online for charitable rate relief
Documents and information needed for your application
You will need to provide the following information / documents when you make your online application for rate relief:
- Business rates account number.
- A copy of your Charity Commission / HMRC registration certificate.
- A copy of ONE of the following: Trust Deed / Constitution / Memorandum and Articles of Association / Will / Conveyance / Royal Charter / Scheme of the Charity Commissioners / Rules of the Organisation.
- Copies of the last two years of Annual Reports.
- Audited accounts / independently verified accounts for the past two years including Balance Sheet (new charities / organisations can upload a document detailing estimates of annual income and expenditure)
Make your application online
Please use the form below to apply for charitable rate relief.
To make your application you need a Council Services account. If you already have a Council Services account, use the button below to login and apply for charitable rate relief.
By submitting the form you agree that you have read and understood how we process your personal data.
Alternatively, please register for a Council Services account then return to this page to make your application.