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.
Discretionary Relief Effective
The Council has the power to grant discretionary relief to those receiving mandatory relief (Registered Charities and Community Amateur Sports Clubs (CASCs)). The Council also has the power to grant discretionary relief in respect of the following:
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.
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.
Discretionary Rate Relief
Not for Profit Organisations and Voluntary, Community and Faith Sector Groups (VCFS) will be granted up to 90% Discretionary Rate Relief and will therefore have to pay 10% more of the full rates bill than under the scheme. Each application will be judged on its individual merit; however the relief will only be applicable in the following circumstances:
- the property has a rateable value of £18,000 or less, and
- the organisation can demonstrate significant benefit to Tameside residents
Consideration will also be given to the following:
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?
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.?
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?
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?
Advice for Not for Profit Organisations and VCFS Groups that do not qualify for Discretionary Rate Relief
- If the organisation is occupying a property of a rateable value in excess of £18,000, you may wish to consider reducing the size of the premises or sharing with one or more not for profit organisations, such that the rates liability can be reduced.
- If the organisation is using the property in its entirety as a meeting place for religious worship, you may wish to seek Certification as a ‘Place of Worship’ such that the property is removed from rates and therefore faces no charge. If you wish to consider this, please contact the local superintendent registrar via the Tameside Register Office on 0161 342 5032.
- In order to receive the Mandatory 80% relief a not for profit organisation may wish to consider gaining Community Amateur Sports Club (CASC) status. If you wish to consider this, please contact HM Revenue and Customs on 0845 302 0203.
- If the organisation is occupying a small property and does not qualify for discretionary rate relief, you may be entitled to claim Small Business Rates Relief (SBRR). Properties with a rateable value of £6,000 or less under current legislation, receive 100% relief from rates.
Discretionary Rate Relief Top Up
The ‘Top Up’ element of Discretionary Rate Relief applicable to Registered Charities and Community Amateur Sports Clubs (CASCs) who receive 80% Mandatory Relief will be awarded at a maximum of 10% of the full rates bill in the following circumstances:
- the property has a rateable value of £18,000 or less, and
- the organisation can demonstrate significant benefit to Tameside residents, and
- the organisation falls in to the following categories:
- Scouts, Guides or Youth Clubs
- Community schemes (Community transport, residents associations, volunteer organisations)
- Support Schemes (advisory, supporting training, counselling)
- Charity Sports Clubs including CASCs
- Local based charities with charity shops
Advice for Registered Charities and CASCs that do not qualify for Discretionary Rate Relief Top Up
- If the organisation is occupying a property of a rateable value in excess of £18,000, you may wish to consider reducing the size of the premises or sharing with one or more charitable organisations, such that the rates liability can be reduced.
- If the organisation is using the property in its entirety as a meeting place for religious worship, you may wish to seek Certification as a ‘Place of Worship’ such that the property is removed from rates and therefore faces no charge. If you wish to consider this, please contact the local superintendent registrar via the Tameside Register Office on 0161 342 5032.
If you feel that your organisation may qualify for relief, please complete the application form below in respect of each property occupied.
If you are a Not for Profit Organisation or a Voluntary, Community and Faith Sector Group, please complete the Discretionary Rate Relief (only) application form.
If you are a Registered Charity or Community Amateur Sports Club (CASC), please complete the Discretionary Rate Relief (top up) application form.
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.