National Non-Domestic Rates (Business Rates) Discretionary Rate Relief Policy

Overview

Local Government Finance Act 1988 requires the Council to maintain a Discretionary Rate Relief Scheme to award business rates relief of up to 100% to certain organisations which operate within specific criteria. This discretionary relief may be awarded in addition to the 80% Mandatory relief.

Eligibility

Mandatory Charitable Relief - Must be awarded in the following circumstances:

• a registered charity or trustees for a registered charity occupy the property or sports clubs that apply for Community Amateur Sports Club status with HMRC

and

• the property is used wholly, or mainly, for charitable purposes

Discretionary Charitable Relief - The Council will only grant relief where there is sufficient evidence of the following:

• village halls, leisure centres and community centres that are managed by voluntary management committees
• the benefit to the wider community in which the properties are located and financial need
• When assessing the benefit to the wider the community, consideration will be given to whether the hall or centre is open to the whole community and is available without discrimination

Applications

Applicants must provide

• a completed application form to demonstrate how the application satisfies the eligibility criteria
• any information required that is specific to the type of relief being applied for
• evidence of financial need
• any other information that the Council may consider necessary in order to assess the application

Duration

Mandatory Charitable Relief is ongoing. Discretionary Charitable Relief is reviewed annually on 1 April each year.