Business rates relief

Charitable relief

Mandatory Rate Relief

Mandatory relief is awarded to organisations that have charitable status in order to reduce the amount of rates they would otherwise have to pay. To qualify, the organisation must also use the property concerned for wholly or mainly charitable purposes.

Mandatory relief is also available to sporting clubs that are formally constituted and promote participation in one or more eligible sport. The club must also be open to the whole community and be organised on an amateur basis.

The level of mandatory relief is set by legislation at 80%.

Discretionary Rate Relief

Discretionary rate relief may be awarded to 'top-up' some or all of the remaining 20% following an award of mandatory rate relief.

Discretionary rate relief may also be awarded alone to 'not for profit' organisations provided the property concerned is used for:

  • education
  • social welfare
  • science
  • literature
  • or used wholly or mainly by an organisation for recreation purposes.