Charity and community amateur sports club relief

Where a property is occupied and the ratepayer is a charity or trustees for a charity and the property is being wholly or mainly used for charitable purposes, then the ratepayer is entitled to receive 80% mandatory rate relief. In the cases of charity shops, to qualify for mandatory rate relief the property must wholly or mainly be being used for the sale of goods donated to a charity and the proceeds of the sale of goods (after deducting expenses) are applied for the purpose of the charity.

Similarly, where a property is occupied by a Community Amateur Sports Club (CASC), then 80% mandatory rate relief can be applied to the club's account. (Proof of CASC status will need to be provided by the applicant). In addition, charities and CASCs can also apply for top-up discretionary rate relief.