Charitable/non-profit organisations

Charitable rate relief - mandatory

Property occupied by a registered charity and used for charitable purposes will normally attract rate relief of 80%. This is known as mandatory relief 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 rate 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  with effect from 1 April 2014, can be granted up to 5%, leaving the organisation to pay the first 15% of their bill.

Discretionary relief

The city council also has the discretion to grant up to 85% relief.

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.

HM Revenue and Customs has information on how to register as a CASC.

For organisations not registered as a CASC, applications for discretionary relief can be considered by the council, up to 85% relief.

How do I apply for relief?

An application questionnaire should be completed and returned and the council will then assess it.

Please note that in order to give your case full consideration it is important that you complete the form in full, as the council will base its decision on the information you provide.

A copy of the last two years audited accounts and your constitution or articles of association must also be submitted.

Complete the online rate relief questionnaire

Alternatively you can use the downloadable document at the bottom of the page.

How will I know whether my application has been successful?

Once received, your application will be considered before relief can be granted. Details of any discretionary relief awards will be shown on a new bill. You should continue to pay the instalments on the latest bill that has been issued to you until you receive an amended bill. If the council decide not to award you any relief we will also let you know.

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Downloadable documents

If you are unable to view documents of these types, our downloads page provides links to viewing software.

Business rates relief