Rate Relief to Charitable and Other Organisations

Registered Charities

The Local Government Finance Act 1988 provides that relief from rates must be granted on premises used wholly or mainly for charitable purposes by a registered, excepted or exempt charity. The amount of this relief is 80% of the rates payable. Any organisation which believes it is entitled to this relief can download an application form detailed below or contact our partner authority by writing or telephoning on the details shown below.

The council has decided that it will not grant any discretionary relief to registered charities within its area that are shops or offices used wholly or mainly for charitable purposes as to do so would create advantage over other organisations in the district who operate in the same environment.

The council has also decided that it will not grant any discretionary relief to voluntary aided, voluntary controlled and grant aided schools.

The council has set a limit of £2000 for the amount of discretionary relief to be granted per application.

Where mandatory relief has been awarded to any organisation it will not be necessary to re-apply annually. However, the organisation must report any change of circumstances and will, from time to time, be required to confirm in writing the continuing entitlement to registered charity status.

Other Organisations

Under the 1988 Act, the council may grant relief of up to 100% on premises occupied for non-profit making purposes by any of the following organisations:

  1. an institution or other organisation whose main objectives are philanthropic or religious or concerned with social welfare, science, literature or the fine arts;
  2. a club, society or other organisation using the premises for the purposes of recreation.

In applying its discretion to grant relief, the council will take account of the following factors:

  1. To what extent the facilities provided are open to all members of the community and the level of any charges which are made for the facilities.
  2. To what extent the organisation actively encourages membership from groups of people such as the young or the elderly who are in particular need of support.
  3. The facilities provided and the means by which they have been provided, such as voluntary contribution, grant aid etc. including the extent of the grant aid and other external funding.
  4. Whether the facilities included commercial activities such as licensed bars and to what extent these are used compared with other facilities provided, and to what extent these are subsidised by the other facilities provided.
  5. Whether the organisation is affiliated to or providing facilities similar to those provided by local or national bodies.
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If you consider your organisation may qualify for discretionary and/or mandatory rate relief under this policy, please download the form detailed below or contact our partner authority by writing or telephoning on the details shown below.

contact | Business rates
Business rates

Revenues and Benefits
PO Box 1257
Lincoln
LN5 5PQ
United Kingdom

Phone: