To qualify for Charitable Rate Relief, the occupier will normally have to be registered as a Charity with the Charity Commission (www.charity-commission.gov.uk). Some organisations that are exempt from registration may also qualify, for example:
- Boy Scout and Girl Guide Groups
- Voluntary aided schools
- Societies registered under the Friendly Societies Act
- Church Commissioners
Some organisations that are not registered charities, but which have been established for charitable purposes may qualify. In these cases the Council will decide whether or not the organisation can be regarded as a charity.
Shops used for fundraising will qualify if the majority of goods sold are donated goods, and the proceeds of the sale are used only for the purposes of the Charity.
The Council also has the discretionary power to grant up to a further 20% relief, which would reduce the rates bill to zero.
From the 1st April 2008, no rates are payable on empty property that is held by a charity if it appears likely that the property will be next used for charitable purposes.
An Application form for Mandatory and Discretionary Rate Relief for Charities, Organisations, Sports Clubs etc.is available to download.