Charitable relief

There are two types of charitable relief: mandatory and discretionary.

Mandatory relief

A discount of 80% will be given where a business property is wholly or mainly used for charitable purposes. This relief is given to charities or their trustees, or to organisations that are specifically exempted from registration with the charity commission or registered with the Inland Revenue as a Community Amateur Sports Club (CASC).

For more information about becoming a CASC, please visit HMRC's Community Amateur Sports Club guidance page.

Discretionary relief

Discretionary relief is given to non-profit making organisations. It may be awarded to 'top-up' some or all of the remaining 20% following an award of mandatory rate relief.

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

  • Education
  • Social welfare
  • Science
  • Literature
  • Used wholly or mainly by an organisation for recreation purposes

How to apply

To apply for mandatory and discretionary relief, complete an application form.

The form can be emailed to brates@wandsworth.gov.uk or posted to the address on the form.