Charitable/non-profit organisations

Charitable relief - mandatory

Property occupied by a registered charity and used for charitable purposes will normally attract rate relief of 80%. The relief is known as mandatory as authorities are required to grant the relief to qualifying organisations.

Certain organisations may qualify for mandatory relief although they are exempt from registration:

Registered friendly societies
Scout and guide groups
Voluntary aided schools
Church commissioners

Charitable relief - discretionary relief (top-up)

Organisations qualifying for 80% mandatory relief may also be considered by the city council for discretionary relief on the remaining 20%. This relief is also known as ‘top-up’ and can be granted up to the full 20%, leaving the organisation with nothing to pay.

Discretionary relief - non-profit making

The city council also has the discretion to grant up to 100% relief to certain organisations that are not established or conducted for profit.

Sporting organisations

From 1 April 2004 organisations registered with the Inland Revenue as community amateur sports clubs (CASC) are entitled to 80% mandatory relief on any non-domestic property that is wholly or mainly used for the purposes of that club and of other such registered clubs. Consideration can also be given by the city council to granting discretionary relief on the remaining bill.

Further information is available from the Inland Revenue on CASC registration.

For organisations not registered as CASCs, applications for Discretionary Relief can be considered by the City Council, up to 100% relief.

How to apply for relief

In order to consider the granting of relief, organisations are requested to complete an application form, giving relevant details in support of their application.

Please note the council is reviewing discretionary rate relief awards.

To make an application, either, download an application form from one of the links below, or alternatively, please contact the Business Rates team on 0161 909 6542 or email business.rates@salford.gov.uk for further details.