Charities and non-profit organisations
If you occupy a property, which is wholly or mainly used for charitable purposes, and you are a registered charity or community amateur sports club (CASC), you will be able to apply for 80% mandatory rates relief.
You may be able to apply for relief of up to 100% at the discretion of the local authority if you occupy a property and you are a non-profit making body using the property for purposes which are:
- to do with social welfare
- to do with literature
- to do with the fine arts
- to do with recreation by a not-for-profit club or society
Charities, CASCs and other organisations that qualify for 80% mandatory relief will be eligible to apply for discretionary relief up to the remaining 20% of the rates payable.
Unoccupied properties owned by charities and community amateur sports clubs have no rates to pay and so mandatory rate relief does not apply.
Sporting organisations registered as CASCs with HM Revenue and Customs for the purposes of Schedule 18 of the Finance Act 2002 are able to claim 80% mandatory relief. Before you can apply for relief you need to register with HM Revenue and Customs. For details about how to register, visit HM Revenue and Customs (HMRC) website. Once registered, please complete the Application for rate relief - community amateur sports clubs form below and return it to the Business Rates Team.
Any charity, CASC or other organisation that is awarded discretionary rate relief will be invited to reapply from time to time and their application will be re-considered, together with any updated supporting documentation required. Following a review, or a change in our discretionary rate relief policy, your relief may continue at the same rate, increase, decrease or be removed completely.
How to apply
If you are a charity, a non-profit making organisation or a community amateur sports club and think you qualify for rate relief, you will need to complete an application form.
Charities and non-profit making organisations rate relief – applications form (PDF 91kb)
Community amateur sports clubs rate relief – application form (PDF 89kb)
If you require any further information about business rate relief, please contact us.