Normally the organisation will need to be registered charity registered with the Charity Commission (External link) to qualify. Although, some organisations, are exempt from registration and also qualify. Examples are:
- Registered Friendly Societies
- Boy Scout and Girl Guide Groups
- Voluntary aided schools
- Church commissioners
Discretionary Relief
The Council can also award an additional 20% relief, known as 'top up' relief which effectively means there is nothing to pay. This relief is discretionary and the Council will make a decision on whether it should be granted based on each individual case.
Non-Profit Making Organisations
If the organisation is not registered it may still qualify if it is established for charitable purposes. In these cases it is the Council's responsibility to decide whether the organisation can be regarded as a charity. The relief awarded can be up to a maximum of 100%.
The property must be used for charitable purposes, but this can include offices used for the charity's administration. A shop used for fund raising purposes can only qualify if the majority of goods sold are donated goods, and the proceeds of the sale are used for the purposes of the Charity.
To apply for charity relief you will need to complete a rate relief application form (.pdf, 15.5KB). You can also request a form by e-mail or by telephoning us on 01942 828632.
Community Amateur Sports Clubs
From 1st April 2004 registered Community Amateur Sports Clubs (CASC’s) are entitled to 80% mandatory relief, the property must be occupied by the Charity or Club and wholly or mainly used for charitable purposes. The Council has the discretion to give further relief on the remaining bill.
To qualify as a CASC, a sports club must:
- be open to the whole community
- be run as an amateur club
- be a non-profit making organisation
- aim to provide facilities for and encourage people to take part in, eligible sport.
If you are a sports club which has not registered as a CASC and are interested in registering please see HM Revenue & Customs (External Link) or call the Inland Revenue Sports Clubs Unit on 0131 777 4147.
Please contact us for more information on how to apply or fill in and send this rate relief application form (.pdf, 18.5kb)
