Organisations that are not charities cannot qualify for mandatory rate relief. However, they may apply for discretionary rate relief, providing they are not established for profit and the property is used either for charitable purposes or other purposes that are for the general wellbeing of the community (e.g. sports, social, religious, educational).
This relief is awarded at the discretion of the council and in some circumstances can be up to 100% of the rates payable. Charities and organisations that qualify for 80% mandatory relief will be eligible to apply, in accordance with the Policy and Guidance notes, for discretionary relief up to the remaining 20% of the rates payable.
Any charity or organisation that is awarded discretionary rate relief will be invited to reapply each year and their applications will be considered each year together with a set of the latest audited accounts; relief may be continued at the same rate, increased, decreased or removed completely.
Discretionary relief can be afforded against unoccupied property rates providing the conditions are met.
Further details of the scheme can be found in the full summary of the council policy for the granting of discretionary Non-Domestic Rate Relief.
For further information, please contact Revenues: