A property which is occupied by a registered charity and used for charitable purposes, automatically qualifies for a reduction of 80% of the business rates bill.
To qualify, the organisation will need to be registered charity registered with the Charity Commission. However, some organisations, are exempt from registration and can also qualify for this relief. Examples include:
- registered friendly societies
- boy scout and girl guide groups
- voluntary aided schools
- church commissioners.
We can also award an additional 20% relief, known as a ‘top up’ relief which effectively means there will be no business rates to pay. This relief is discretionary and we 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’s established for charitable purposes. In these cases it’s our 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, including offices used for the charity's administration and a shop used for fundraising purposes. The majority of goods sold in the shop must be donated goods, and the proceeds of the sale used for the purposes of the charity.
Community amateur sports clubs
Registered community amateur sports clubs (CASC’s) are entitled to 80% 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.
Before applying for this relief, the sports club must be a registered CASC.