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Registered charities & sports clubs

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.

Apply for sports club relief

Should you have any further queries please contact the Local Taxes team on 01738 477430 or e-mail LocalTaxes@pkc.gov.uk.