Charitable and discretionary rate relief

Charities and registered Community Amateur Sports Club (CASC) are entitled to 80% (mandatory) rate relief on non-domestic properties that are wholly or mainly used for charitable purposes.

Charity shops must use the property wholly/mainly to sell donated goods and the net proceeds are to be used for the purposes of the charity.

Discretionary rate relief is part funded by the council and so the interest of council tax payers will be taken into consideration.

Non-profit organisations which are neither a charity or registered CASC are not eligible to receive mandatory relief but may receive up to 100% discretionary rate relief. To qualify the property must be occupied and used for charitable purposes or used wholly/mainly for the purpose of recreation.

Any organisation that qualifies for 80% mandatory rate relief can also apply for discretionary rate relief for the remaining 20% of rates bill.

View the discretionary rate relief policy.

We will require the following information:

  • Account reference
  • Property address
  • Audited accounts for the last two year or annual statements
  • Audited or certified Bar accounts (this must include details of in year stock values, stock purchases and other bar expenses)
  • A copy of a letter from HMRC
  • A copy of the constitution and/or rules of the organisation.