Mandatory relief

Charities are entitled to mandatory relief from rates on any property used wholly or mainly for charitable purposes.

Relief is awarded for 80% in respect of your annual business rates if you are a registered charity. You must occupy the property for which the relief is being sought in-line with your charitable aims. 

Registered community amateur sports clubs are entitled to 80% mandatory rate relief on occupied premises.

To be considered for this relief, community amateur sports clubs must first register with HM Revenue and Customs.

Discretionary relief

We have the discretion to remit all or part of the remaining 20%.

If your organisation is not a registered charity but is another type of non-profit making organisation, we have a discretionary power to grant relief on all or part of the bill.

Apply for rate-relief for charities and other not-for-profit organisations

Discretionary policy from 1 April 2016 (DOCX, 64.74 KB)

The fastest way to send your application is by email to the business rates team.

Buildings used for religious worship

Discretionary Rate Relief 20% top up is not applicable for buildings used solely or mainly for the use of religious purposes.

In the instance of use for worship, the ratepayer is required to contact the General Register Office and request a certificate for the property to be taken out of the business rates rating list:

General Register Office

0300 123 1837

certificate.services@gro.gsi.gov.uk

Include ‘GQ’ in the subject of your email

As the certificate will be issued from the date of application and will not be backdated it is important the application is made as soon as possible.

The business rates charge will remain due and payable whilst the application is made with the General Register and recovery will commence should the account not be kept up to date.

The certificate will need to be forwarded to the Business Rates Department for our records and the Valuation Office for the rating list to be updated:

Valuation Office

0300 0501 501

ratinglondon@voa.gsi.gov.uk

If the property is no longer used for religious worship or religious purposes, the Business Rates Department and Valuation Office will need to be notified immediately.