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Business Rates - Charity and non profit organisations

Find out more about relief on Business Rates for charities and non profit organisations.

Charities and Registered Community Amateur Sports Clubs

Charities and Registered Community Amateur Sports Clubs are entitled to a maximum of 80% mandatory relief from business rates on any non-domestic property that is either wholly or mainly used for charitable purposes (including most charity shops) or as a Registered Community Amateur Sports Club. Councils also have discretion to remit all or part of the remaining 20% of the bill on such property.

Non-Profit Making Organisations

The local authority has a discretionary power to give relief up to a maximum of 100% in respect of property occupied by certain bodies not established or conducted for profit.  Each individual case will be judged on its own merits.

Organisations that may 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
  • In the cases of charity shops, use of the premises must be wholly or mainly for the sale of goods donated to the charity and the proceeds of the sale (after deductions for expenses) applied for the purposes of the charity
  • Registered Community Amateur Sports Clubs

Organisations that may Qualify for Discretionary Rate Relief

  • Organisations entitled to mandatory relief as set out above
  • Non profit making organisations whose main objectives are charitable, philanthropic, religious, or concerned with education, social welfare, science, literature or the fine arts
  • Non profit making organisations occupying premises wholly or mainly for the purposes of recreation

Considerations for awarding Discretionary Relief

  • Does the organisation have an open membership policy?
  • Are the facilities provided for disadvantaged groups e.g. disabled, unemployed, older people?
  • Are facilities available to non members e.g. use by schools or say by young people in the case of a cricket club?
  • Is the organisation supported by self help or by grants from bodies other than the Council?
  • Are the facilities provided complementary to those provided by the Council or relieve the Council of the need to provide such facilities?
  • Are the facilities, in the main, run for the benefit of persons resident in the City?
  • Is the organisation capable of supporting itself financially without the need for assistance from the Council?
  • What are the levels of admission fees charged to the public?
  • Is it a club that is a professional or semi-professional organisation?
  • Is the application from an organisation involved in minority sports?

Duration of Rate Relief

Where an application is determined by the Council prior to 30th September relief will be allowed for both the current and previous financial years where appropriate.

In the cases of applications determined after 30th September, rate relief will only be allowed from 1st April in the current financial year or a later date where appropriate.

Additional Information

In the cases of clubs with bar facilities, relief will generally not exceed 50% unless there are exceptional circumstances.
Sympathetic consideration will be given to organisations affiliated to local or national organisations and where participation in local/national events publicises and promotes the City.

Where a property receives charitable relief, a claim cannot also be made for Small Business Rate Relief.

Organisations which receive direct grant aid through a Council service committee will normally be granted rate relief but the amount of grant aid will be correspondingly reduced.

An application for rate relief should be made immediately even if the Valuation Office Agency has not assessed a rateable value for the premises

How to Apply

Contact the Business Rates Team to obtain an application form.

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