The definition of charitable purposes is:
- relief of poverty
- advancement of religion
- other purpose beneficial to the community
Rates relief
Contents
- Rates relief
- Retail, Hospitality, Leisure and Aviation (RHLA) relief
- Small Business Bonus Relief
- Small Business Bonus Transitional Relief
- Empty Property Relief
- Fresh Start Relief
- Enterprise Area Relief
- Day Nursery relief
- Business and Growth Accelerator relief/New and Improved relief
- Charity Relief
- Sports Relief Licensed
- Sports Unlicensed Relief
- Community Amateur Sports Club Relief
- Transitional Relief - New Entries within Parks
- Disabled Persons Relief
- Renewable Energy Generation Relief
- Hardship Relief
- Rural relief
- District Heating Relief
- Fibre Infrastructure Relief
- Revaluation and Revaluation Transitional Relief
Charity Relief
Charity means a body entered in the Scottish charity register and as such mandatory relief can only be granted to bodies formally registered with the Office of the Scottish Charity Regulator
Mandatory 80% Relief is available for properties occupied by charities, which are used wholly or mainly for charitable purposes.
Discretionary 20% Relief is available to organisations not conducted for profit and whose main objectives are charitable, philanthropic, religious or concerned with education, social welfare, science, literature or the fine arts. Relief is also available to clubs, societies or other organisations not established or conducted for profit occupying properties that are wholly or mainly used for recreation.
You may be eligible for a discount if you meet the criteria
80% mandatory relief of the rates payable may be awarded to charitable organisations where they meet both of the following criteria:
- property must be occupied by a charity or a trustee of a charity
- property must be used wholly or mainly for charitable purposes
Charity shops can also receive mandatory relief if both of the following criteria are met
- wholly or mainly used for the sale of goods donated to the charity
- proceeds of the sale of goods are used for the purposes of the charity
A further discretionary relief of 20% may also be available to charitable organisations. The council may award discretionary relief to any club, society or organisation, not established or conducted for profit and who occupy premises wholly or mainly for recreational purposes.
What evidence do I need to submit?
- a copy of constitution
- a copy of your latest audited accounts.
We kindly request you to submit the necessary supporting evidence for your application. Please be informed that failure to provide the requested documentation may result in the assessment of your application being delayed or rejected. We appreciate your prompt attention to this matter.
How do I apply?
To apply for this relief, email the Revenues Team businessrates@northlan.gov.uk or call 01698 403213 for an application to be issued.
Or,
View and manage your non-domestic rates account online (see below).
Register for secure access to your business rates account online.
View your information at any time without needing to keep track of or store paper bills.
Remember if you are granted relief and the circumstances that led to that relief change, you must tell us.