Charities and non-profit organisations
Business rate information for charities and non-profit organisations
Charities and some 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.
Your organisation 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. Charity shops 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. If the property is unoccupied you may still qualify so long as it appears that, when next used, the property will be wholly or mainly for charitable purposes or for the purposes of the club or other registered clubs.
Your organisation is eligible if you are registered under the Charities Act 2006.
Community sports clubs may also qualify for charitable rate relief, provided membership is open to all sections of the community (membership fees may be charged). The organisation must promote community participation in healthy recreation or the advancement of the physical education of young people not undergoing formal education.
Provided you qualify, you are entitled to an 80% reduction off your rates bill.
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
- A further 50% reduction for a ratepayer already entitled to mandatory relief as a village shop, post office or rural food shop; or
- Up to 50% reduction for any other business located within a qualifying rural settlement but not included in the description listed directly above this one; 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
Charitable rate relief application form
(Please note that the application form must be printed before completion and returned to the contact .)