Charitable and Discretionary Relief

Mandatory Relief

Any Non-Domestic (Business Rate) property which is wholly or mainly used for charitable purposes will qualify for 80% Charitable Relief, as long as the ratepayer is an organisation established for charitable purposes only, or is a person administering a trust established for charitable purposes only.

Registration under the Charities Act 1960 is conclusive, and bodies which, under this Act, are exempted from registration are also eligible for this relief.

Relief is given at 80% of the full rate bill or of the transitional bill where the transitional arrangements apply.

We can also allow discretionary relief on all or part of the remaining 20% charge

The 80% mandatory relief is paid for by the Government.

Discretionary Relief

The Council also has discretion to grant relief equal to mandatory relief to the following non-profit making bodies:

• Any property occupied by an institution or organisation not established or conducted for profit and whose main objects are charitable, philanthropic, religious or are concerned with education, social welfare, science, literature or the fine arts;
• Any property wholly or mainly used for purposes of recreation by a club, society or other organisation not conducted for profit.

Seventy-five per cent of this discretionary relief is paid for by the Government the remaining 25% is paid for by local taxpayers from Council Tax.

The Council can remit all or part of the remaining bill where either 80% mandatory or discretionary relief has been granted. Each application is considered on its merits.

Twenty-five per cent of this discretionary relief is paid for by the Government the remaining 75% is paid for by local taxpayers from Council Tax.

The Council can review its decisions at any time but cannot backdate relief into the previous year so it is important to apply promptly.

If you are applying for discretionary relief you will need to provide:

• A copy of the memorandum and Articles of Association, or Rules of the Association
• A copy of the accounts and balance sheet for the previous year
• A copy of the membership list showing the members addresses
• Any further information which is considered helpful for the Council to determine discretionary relief
  

How can I apply for Charitable or Discretionary Relief?

An application can be obtained from the Non-Domestic Rates Section at:

North Norfolk District Council
PO Box 2
Holt Road
Cromer
Norfolk
NR27 9EJ
Telephone: 01263 516110

If you have any questions about this information, please contact the Non-Domestic Rates (Business Rates) Section on 01263 516110.