Mandatory charitable rate relief and discretionary rate relief

Mandatory relief (80%)

Under the Local Government Finance Act 1988 (Sections 43 & 47), charities and registered community amateur sports clubs (CASCs) can get an 80% discount on business rates if:

the ratepayer is a charity, charity trustee, or a registered CASC.
the property is mainly used for charitable purposes or for the club.
if unoccupied, the property must be expected to be used for charitable or club purposes when next in use.

For charity shops, the property must mainly sell donated goods, with proceeds (after expenses) used for the charity’s work.

Discretionary relief (up to 100%)

The council can grant up to 100% relief to certain non-profit organisations.

Discretionary rate relief guidelines (word 14 kb)

This includes:

an extra 20% relief for charities and CASCs (on top of the 80% mandatory relief).
relief for non-profit making bodies that do not qualify for mandatory relief, based on the council’s discretionary policy.

How to apply

To apply for mandatory and/or discretionary relief, please complete our application form and then post it in to the office addressed to Revenues Team, EHDC, PO Box 310, Petersfield, GU32 9HN.

Mandatory and or discretionary relief application form (word 73 kb)

If you have any queries regarding your application please telephone 01730 223 4400 and ask for the business rates team or send an email to revenues@easthants.gov.uk

Questions?