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Charities and Non Profit Making Organisations 

Mandatory Relief

Charities & some non profit making organisations are entitled to 80% 'Mandatory Relief' from rates on any non-domestic property which is wholly or mainly used for charitable purposes.

Registered charities will automatically qualify for relief.

The fact that an organisation is not registered as a charity does not exclude it from receiving the relief, however the organisation must show good cause why they are entitled to the relief.

The cost of this type of relief is borne by the Welsh Assembly Government and not the authority.

Mandatory Rate Relief - Community Amateur Sports Clubs (CASCs)

Since the 1st April 2004 Community Amateur Sports Clubs have been able to apply for 80% Mandatory Rate Relief, providing they have registered their CASC status with the Inland Revenue. 

Clubs must apply for CASC status via the Inland Revenue and then take the letter of confirmation with CASC reference number and present this to the Non- Domestic Rates Section. Relief will not be granted retrospectively. However, if you apply for CASC status after 1 April the Inland Revenue may register the club from 1 April if the club’s constitution meets the requirements of the CASC scheme from that date.


Discretionary Relief

This is a similar relief to the above whereby the council has the power to reduce the rates bill for certain organisations.

Unlike mandatory relief, the council does bear some of the cost of this type of relief.

Charities which qualify for 80% Mandatory Relief may qualify for a further 20% of Discretionary Relief. Other non profit making bodies may qualify for up to 60% Discretionary Relief.

The council operates the following policy with regards to mandatory and discretionary relief. However this is not a definitive list as each case will be decided on its own merits.

 

Charitable Organisation

Mandatory
Relief

Discretionary
Relief

Village halls, community centres etc.

80%

20%

Premises used for educational purposes

80%

Nil

Clubs and premises used for recreational purposes

80%

20%

Premises used for the purpose of 'social welfare':
    • Where situated in a main shopping centre
    • Where situated outside a main shopping area


80%
80%


Nil
20%

 

Other Non Profit Making Organisations

Mandatory
Relief

Discretionary
Relief

Where the premises are licensed:
    • Bar area
    • Remainder of premises


Nil
Nil


Nil
60%

Other (non licensed) premises

Nil

60%

 



Page last updated on 19/12/2013