Mandatory and charitable rate relief
Charities and registered community amateur sports clubs are entitled to mandatory relief from rates. This applies to any non-domestic property wholly or mainly used for charitable or non-profit making purposes.
Mandatory relief is granted at 80% of the rates bill, although billing authorities have the discretion to remit all or part of the remaining 20% of the bill on such property.
Who qualifies for mandatory relief? (80% maximum)
Occupiers of the following qualify for mandatory rate relief:
- Non-domestic premises occupied by a charity or the trustees of a charity where the premises are used wholly or mainly for charitable purposes
- Charity shops where the premises are used wholly or mainly for the sale of predominantly donated goods and the proceeds of sales (after deductions for expenses) are applied for the purposes of the charity
- Registered community amateur sports clubs
Where a property receives mandatory relief, an application can't be made for small business rate relief.
How to apply for mandatory rate relief
In order for each new application to be given due consideration, it must be accompanied by a copy of the articles of association, constitution or rules of the organisation, together with a copy of the latest audited accounts. If audited accounts aren't available, financial statements prepared by an appropriate officer of the organisation should be sent.