Application for Rate Relief

Information to help your organisation claim relief from the national non domestic rate

Under the Local Government Finance Act 1988, provisions have been made for Rate Relief previously granted under section 40 of the General Rate Act 1967.

Mandatory Relief

In respect of registered charities or trustees for a registered charity, mandatory relief of 80% will be granted providing the premises are wholly or mainly used for charitable purposes by that charity or that charity with other charities. Application for Rate Relief.

Discretionary Relief

The Council has the power to grant a further 20% maximum discretionary relief to those receiving mandatory relief. The Council also has the power to grant up to 100% discretionary relief in respect of the following:

1. Property occupied for the purposes of an Organisation not established or conducted for profit and whose main objectives are either charitable, philanthropic, religious, concerned with education, social welfare, science, literature or the fine arts.
2. Property occupied by a club, society or other organisation not established or conducted for profit which is wholly or mainly used for purposes of recreation.

Each application for discretionary relief will be judged on its individual merits and before the Authority makes any decision, consideration will be given to the following:

1. The Nature of the Organisation.

   Is the Organisation non-profit making and basically philanthropic, religious, concerned with education, social welfare, science, literature, the fine arts or the provision of recreation?

2. Access

   Are the facilities available to all sections of the community?

   Are the users of the facilities drawn from particular groups in the area for example young people, old people, women, people with disabilities, ethnic minorities etc.?

   Are the facilities made available to people other than members, for example, schools, casual public sessions etc.?

3. Facilities.

   Does the Organisation provide training or education for its members?

   Does the Organisation provide facilities which directly relieve the Authority of the need to do so, or enhance or supplement those which it does provide?

   Have the facilities been provided by the members themselves or by grant aid?

4. Other Considerations.

   Is the Organisation affiliated to a local or national organisation?

   Is the membership of the Organisation drawn from people mainly resident in the Authority's area?

If you feel that your organisation may qualify for relief please complete the application form