Charitable Organisations
Mandatory relief of 80% of the rates payable may be awarded to charitable organisation's where they meet both of the following qualifying criteria:
- Property must be occupied by a registered charity or a trustee of a charity AND
- Property must be used wholly or mainly for charitable purposes
The definition of charitable purposes is:
- relief of poverty
- advancement of religion
- other purpose beneficial to the community
Charity Shops can also receive mandatory relief if the following criteria is met:
- Wholly/mainly used for the sale of goods donated to the charity AND
- Proceeds of the sale of goods are used for the purposes of the charity
A further Discretionary Relief of 20% may also be available to charitable organisations.
The Council may award discretionary relief to any club, society or organisation, not established or conducted for profit and who occupy premises wholly or mainly for recreational purposes etc.
As 25% of any discretionary relief, is funded by the Council Tax payer, it must be established that awarding the relief is in the best interest of the Council Tax payer.
Should you have any further queries or require an application form please contact the Local Taxes team on 01738 477430 or e-mail LocalTaxes@pkc.gov.uk.
