Mandatory and discretionary rate relief
Mandatory rate relief
(a)To qualify for Mandatory Relief the
building must be wholly or mainly used for charitable purposes,
and
(b)The organisation must be established
for charitable purposes only or be persons administering a trust
for charitable purposes.
Registered charities should enter their Registration Number on
the application form and enclose a copy of their certificate and,
if criteria (a) above is satisfied they will be eligible for
Mandatory Relief.
Charities which are excepted from registration under the
Charities Act 1960 are also eligible for Mandatory Relief (e.g.
Church Commissioners, Boy Scouts, Girl Guides).
Charity Shops will also be entitled to Mandatory Relief if:-
(a) they are wholly or
mainly used for the sale of goods given to the charity;
and
(b) the proceeds of the sale of
the goods are used for the purposes of the charity.
Registered Community Amateur Sports Clubs (CACSs) are entitled
to mandatory rate relief where the property is occupied by and
wholly or mainly used for charitable purposes by the CASC.
When granted, Mandatory Relief will be for a total of 80% of the
rates bill.
To apply for Mandatory Rate Relief, please complete the
application form at the bottom of the page.
Any changes to the circumstances affecting entitlement to
Mandatory Relief must be notified to the Allerdale Borough Council
immediately, including any change of correspondence address for the
organisation.
Discretionary rate relief
Discretionary Relief may be applied for by any organisation
including those who already receive Mandatory Relief.
Discretionary Relief is at the discretion of the Council
and can be for any amount up to 100% of the total rates
payable. For the recipients of Mandatory Relief, this means
up to the full amount of the 20% due for payment, after the award
of Mandatory Relief.
However, in order for Discretionary Relief to be given,
one of the following conditions must be satisfied:-
- The ratepayer is a charity or trustees for a charity and the
property is wholly or mainly used for charitable purposes; or
- All or part of the property is occupied for the purpose of one
or more institutions or other organisations which are not
established or conducted for profit and whose main objects are
charitable or otherwise philanthropic or religious or concerned
with education, social welfare, science, literature or the fine
arts; or
- The property is wholly or mainly used for the purposes of
recreation, and all or part of it is occupied for the purposes of a
club, society or other organisation not established or conducted
for profit.
If the Council revokes the decision to award Discretionary
Relief, or decides to reduce the amount, it may take effect only at
the end of a financial year after at least 12 months written notice
has been given.
The Council cannot grant Discretionary Relief to itself, or to a
County Council or Parish Council.
The government has issued guidelines to Councils to assist them
in the determination of their discretionary powers. Each
application will be examined individually and treated on its own
merits and whilst the Council may determine its own general policy,
it may not make its own rules in granting or refusing relief to
particular groups or types of organisations en bloc.
The Council reserves the right to seek additional information as
necessary and any decision made by the Council in matters of
Discretionary Relief is final and not subject to appeal to any
other body.
Allerdale Borough Council
