Mandatory Rate Relief
Mandatory Relief for Charitable Organisations and Registered Community Amateur Sports Clubs (80% of charge)
Legislative requirements (Sections 43 & 45 Local Government Finance Act 1988):
- the ratepayer must be a charity or trustees for a charity or a registered community amateur sports club, and
- the property must be wholly or mainly used for charitable purposes or for the purposes of the club or other registered clubs
- if the property is unoccupied it must appear that when next used it will be wholly or mainly for charitable purposes or for the purposes of the club or other registered clubs.
In the case of Charity shops the property must be wholly or mainly used for the sale of goods donated to the charity and the proceeds (after deduction of expenses) must be applied for the purposes of the charity.
For further information regarding Community Amateur Sports Clubs please go to: www.cascinfo.co.uk