Charitable rate relief

Charities and registered community amateur sports clubs can apply for charitable rate relief. You can get 80% relief reduction on your business rates bill.

Charities

Organisations recognised as charities for UK tax purposes can claim 80% relief, if:

  • the charity (or trustees of the charity) is the rate payer
  • the charity uses the property wholly, or mainly, for charitable purposes

If the property is not occupied, the intention must be to use it for charitable purposes.

For charity shops, the charity must use the property wholly or mainly to sell goods donated to it. It must also use the net proceeds for the purposes of the charity.

About charities

A charity is an organisation established for charitable purposes. This usually means that you're included in the Charity Commissioner's register of charities. There are some charities that do not need to register. We refer to these as 'excepted charities' and include organisations such as:

  • church commissioners
  • some Scout Association and Guide Association units
  • voluntary schools

If you're not in the register of charities or an 'excepted charity', we can still treat you as a charity. To qualify you must provide a letter from HM Revenue and Customs. The letter must confirm that, for tax purposes, you are treated as a charity.

Mandatory rate relief for community amateur sports clubs

Sports clubs which have registered for Community Amateur Sports Club (CASC) status with Her Majesty's Revenue and Customs can qualify for 80% mandatory relief if:

  • the club is the rate payer
  • the club uses the property wholly, or mainly, for purposes of the club or other registered clubs

If the property not occupied, the intention must be to use it for the club or other registered clubs.

Apply for business rates relief

To apply for the relief, complete details of the business and provide your business rates reference number which is available on the top of your bill, then select 'Charitable rate relief' from the drop down box.  

 Apply for business rates relief

For more information see:

Charitable rate relief on Gov.uk