Discretionary relief

Any rate levied in respect of lands and heritages can be reduced by awarding Discretionary Relief of up to 100% where they meet certain criteria.

The lands and heritages must meet the following criteria:

  • Occupied by classes attracting mandatory relief for charities
  • Occupied for the purpose of one or more organisation
  • Occupied by other organisations not established or conducted for profit whose main objective is charitable, or whose main aim are educational, religious, improving social welfare, concerned with science/literature/fine arts
  • Occupied for the purpose of a Club, Society or Organisation not established for profit
  • Mainly for the purpose of recreation

Applying for discretionary relief

Applications for this type of relief must be made in writing and are awarded at the discretion of the Council.  To apply for this type of rates relief, download the icon Application for Mandatory/Discretionary Relief Form [180Kb]

We will require supporting information to assist us with our decision making.  It is useful for us to see documentation such as the Constitution of the Club/Society/Organisation, the most recent financial statement and membership details, and we need to establish the actual use of the property.

Entitlement to relief ceases if there is a change in liability, but can be continued if the property becomes vacant and there is no change in the liability.

Please note, 25% of any discretionary relief is funded by the Council Tax payer, therefore this will always be taken into consideration when awarding discretionary relief. 

For further information regarding Non-Domestic Rates please telephone 01738 477430 or e-mail LocalTaxes@pkc.gov.uk.