Mandatory relief of 80% of the rates payable may be awarded to registered charities and sports clubs where they meet certain criteria.
Charities
Both of the following qualifying criteria must be met:
- 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
- advancement of education
- other purpose beneficial to the community
A further discretionary relief of 20% may also be available.
Charity Shops can receive 80% mandatory relief if the following criteria are 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
Apply for registered charity relief
Sports Clubs
The Council may award 80% mandatory relief to organisations that are registered with HMRC as a Community Amateur Sports Club. Further information is available at https://www.gov.uk/register-a-community-amateur-sports-club.
Where the premises are unlicensed a further 20% discretionary relief may also be considered.
Where a non profit organisation is not a registered charity or sports club, discretionary relief of up to 100% may be considered. For more information please see discretionary relief.
Should you have any further queries please contact the Local Taxes team on 01738 477430 or e-mail LocalTaxes@pkc.gov.uk.
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