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 charity* or a trustee of a
charity AND
- Property must be used wholly or mainly for charitable
purposes
*Charity means a body entered in the Scottish Charity Register
and as such, mandatory relief can only be granted to bodies
formally registered with OSCR.
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.
Applying for mandatory relief
To apply for this type of relief, download the
mandatory discretion relief application form [PDF:
37Kb].
Should you have any further queries please contact the Local Taxes
team on 01738 477430 or e-mail LocalTaxes@pkc.gov.uk.
