There are two types of charitable relief; mandatory and discretionary.
A discount of 80% will be given where a business property is wholly or mainly used for charitable purposes. This relief is given to charities or their trustees, or to organisations that are specifically exempted from registration with the charity commission or registered with the Inland Revenue as a Community Amateur Sports Club (CASC).
For more information about becoming a CASC, please visit HMRC's Community Amateur Sports Club guidance page.
Discretionary relief is given to non-profit making organisations. It is given at the discretion of the Council and can be given in addition to mandatory relief. To qualify for discretionary relief the organisation must be;
- a club, society or other organisation established and conducted wholly or mainly for recreational or sporting purposes;
or have a main objective that is;
- charitable, philanthropic, religious or concerned with education, social welfare, science, literature or the fine arts.
View the Business Rates Discretionary relief policy (pdf, 388 KB) for further information.
Updated: 26 June 2019