A property which is occupied by a registered charity and used for charitable purposes, automatically qualifies for a reduction of 80% of the rates bill.
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
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 we will make a decision on whether it should be granted based on each individual case.
The council is carrying out a review of its discretionary policy and you may have received a letter advising you will be put on notice for 12 months.
The council has to do this in order to carry out the review, however, your award continues to 31st March 2022.
We may ask you to complete documentation later on in the financial year requesting information on your accounts/constitution/Articles and Associations and charitable status.
Once the review has been carried out, we will write to you to advise.
If you have any further enquiries, please contact firstname.lastname@example.org quoting your account number
Non-Profit Making Organisations/C.I.C
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.
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. We have 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 Revenues and Customs (external link) or call the Inland Revenue Sports Clubs Unit on 0131 777 4147. Please contact us for more information.