Mandatory Charity Rate Relief
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Charities or Trustees of a Charity are entitled to an 80% reduction in their Business Rates if the property they occupy is wholly or mainly used for charitable purposes. To qualify for Mandatory Rate Relief an organisation will normally have to be registered as a Charity with the Charity Commission.
You may also qualify for an Exemption on an empty property if you can demonstrate that when next in use the property will be occupied by a Charity.
Absence from the Charity Commissioners register does not necessarily mean that an organisation is not a Charity. The following organisations are exempt from registration:
- The Church Commissioners and any institution administered by them
- Any registered society within the meaning of the Friendly Society Acts 1896-1974
- Boy Scouts and Girl Guides Associations
- Voluntary schools within the meaning of the Education Acts 1944-1980 and having no permanent endowment other than the school premises
Relief can be granted to Charity Shops, however the Charity will only qualify for relief if:
- the shop sells wholly or mainly donated goods; and
- the proceeds are used for the purpose of the charity
Community Amateur Sports Clubs
Community Amateur Sports Clubs have now been brought in line with registered charities and they will therefore be entitled to 80% mandatory relief.
If your club has not already achieved CASC status and you would like to do so, please contact HM Revenues & Customs for further help and advice. See the Community Amateur Sports Clubs detailed guidance notes for details.
Is the property occupied?
* This indicates mandatory fields