Contact Information

 0303 123 1702

Allerdale Borough Council,
Allerdale House,
Workington,
Cumbria,
CA14 3YJ

This page has been tagged with the following keywords (What's this?)

mandatory, discretionary, rate, business, rates, charity, parish, council, donations, charities

advertisement

Mandatory and discretionary rate relief

Mandatory rate relief

     (a)To qualify for Mandatory Relief the building must be wholly or mainly used for charitable purposes,

and

     (b)The organisation must be established for charitable purposes only or be persons administering a trust for charitable purposes.

Registered charities should enter their Registration Number on the application form and enclose a copy of their certificate and, if criteria (a) above  is satisfied they will be eligible for Mandatory Relief.

Charities which are excepted from registration under the Charities Act 1960 are also eligible for Mandatory Relief (e.g. Church Commissioners, Boy Scouts, Girl Guides).

Charity Shops will also be entitled to Mandatory Relief if:-

     (a) they are  wholly or mainly used for the sale of goods given to the charity;

and

     (b) the proceeds of the sale of the goods are used for the purposes of the charity.

Registered Community Amateur Sports Clubs (CACSs) are entitled to mandatory rate relief where the property is occupied by and wholly or mainly used for charitable purposes by the CASC.

When granted, Mandatory Relief will be for a total of 80% of the rates bill.

To apply for Mandatory Rate Relief, please complete the application form at the bottom of the page.

Any changes to the circumstances affecting entitlement to Mandatory Relief must be notified to the Allerdale Borough Council immediately, including any change of correspondence address for the organisation.


Discretionary rate relief 

Discretionary Relief may be applied for by any organisation including those who already receive Mandatory Relief.

 Discretionary Relief is at the discretion of the Council and can be for any amount up to 100% of the total rates payable.  For the recipients of Mandatory Relief, this means up to the full amount of the 20% due for payment, after the award of Mandatory Relief.

 However, in order for Discretionary Relief to be given, one of the following conditions must be satisfied:-

  1. The ratepayer is a charity or trustees for a charity and the property is wholly or mainly used for charitable purposes; or
  2. All or part of the property is occupied for the purpose of one or more institutions or other organisations which are not established or conducted for profit and whose main objects are charitable or otherwise philanthropic or religious or concerned with education, social welfare, science, literature or the fine arts; or
  3. The property is wholly or mainly used for the purposes of recreation, and all or part of it is occupied for the purposes of a club, society or other organisation not established or conducted for profit.

If the Council revokes the decision to award Discretionary Relief, or decides to reduce the amount, it may take effect only at the end of a financial year after at least 12 months written notice has been given.

The Council cannot grant Discretionary Relief to itself, or to a County Council or Parish Council.

The government has issued guidelines to Councils to assist them in the determination of their discretionary powers.  Each application will be examined individually and treated on its own merits and whilst the Council may determine its own general policy, it may not make its own rules in granting or refusing relief to particular groups or types of organisations en bloc.

The Council reserves the right to seek additional information as necessary and any decision made by the Council in matters of Discretionary Relief is final and not subject to appeal to any other body.


 

Downloadable Documents

All documents open in a new window.
File nameSizeApproximate Download time
Microsoft Word formatMandatory Relief application form in Word format432 Kb1 min 2 secs @ 56k, 2 secs @ 2mb
Adobe PDF format - download the viewerMandatory Relief application form in PDF format89 Kb13 secs @ 56k, 0 secs @ 2mb
Microsoft Word formatDiscretionary Relief application form in Word format434 Kb1 min 2 secs @ 56k, 2 secs @ 2mb
Adobe PDF format - download the viewerDiscretionary Relief application form in PDF format85 Kb12 secs @ 56k, 0 secs @ 2mb

Get Adobe Acrobat ReaderDownload Acrobat PDF Reader (external website). Acrobat PDF Reader allows you to view PDF files.

Get Microsoft Word ViewerDownload Microsoft Word Viewer (external website). Microsoft Word Viewer allows you to view Word documents even if you don't have Word installed on your computer.

Carlisle City Council logo   Cumbria County Council

Copeland District Council logo   Eden District Council logo

Gov.UK

Contact us

0303 123 1702

Allerdale Borough Council
Allerdale House, Workington, Cumbria,
CA14 3YJ