What Reliefs are available?
Charitable Relief, Relief for Registered Community Amateur Sports Clubs (CASC’s) and Discretionary Relief
Registered Charities or Charities that are excepted or exempt from registration with the Charities Commission but that the HMRC classify as tax exempt are entitled to relief from rates on any non-domestic property that is wholly or mainly used for charitable purposes.
Registered CASC's (i.e. registered with H.M Revenue & Customs as a Community Amateur Sports Club - for more information visit the H.M Revenue & Customs website) are also entitled to relief from rates on any non-domestic property that is wholly or mainly used for the purposes of that club, or of that club and of other such registered clubs.In both cases, relief is given at 80 per cent of the bill and local councils have discretion to give further relief on the remaining bill.
Authorities also have discretion to give relief on all or part of the bill for property occupied by certain non-profit making bodies. They can also consider giving rate relief in cases of hardship or where part of a property is beyond use for a certain period.