Legislative requirements (Sections 43 & 47 Local Government Finance Act 1988):
Mandatory relief for charitable organisations and registered community amateur sports clubs - 80% of charge
- the ratepayer must be a charity or trustees for a charity or a registered community amateur sports club, and
- the property must be wholly or mainly used for charitable purposes or for the purposes of the club or other registered clubs
- if the property is unoccupied, it must appear that when next used it will be wholly or mainly for charitable purposes or for the purposes of the club or other registered clubs.
In the case of charity shops the property must be wholly or mainly used for the sale of goods donated to the charity and the proceeds (after deduction of expenses) must be applied for the purposes of the charity.
Further information regarding community amateur sports clubs
Discretionary rate relief for non-profit making organisations - up to 100% of charge.
Charitable organisations and registered community amateur sports clubs (up to 20% of charge - in addition to 80% mandatory relief.
Where the property does not qualify for mandatory relief, the council is still able to consider the award of discretionary rate relief under section 47 of the LGFA 1988.
The council has a discretion to grant relief of up to 100% to certain non-profit making bodies. To be eligible for consideration, the ratepayer must be a non-profit making organisation and meet the criteria set out in the EHDC Discretionary policy.
- Discretionary rate relief guidelines (word 14 kb)
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.
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