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

To apply for this type of relief, download the icon mandatory discretion relief application form [180Kb].

Sports Clubs

The Council may award 80% mandatory relief to organisations that are registered with HRMC as a Community Amateur Sports Club.  Further information is available from www.cascinfo.co.uk.

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.

To apply for this type of relief, download the  icon Application for Mandatory/Discretionary Relief [180Kb]

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