Business Rates - Mandatory Charity Relief

Charities or trustees of a charity are entitled to an 80% reduction in their business rates if the property they occupy is wholly or mainly used for charitable purposes.
To qualify for Mandatory Rate Relief an organisation will normally have to be registered as a Charity with the Charity Commission, you will find a link to their website below.

Absence from the Charity Commissioners register does not necessarily mean that an organisation is not a charity. The following organisations are exempt from registration.

  • The Church Commissioners and any institution administered by them
  • Any registered society within the meaning of the Friendly Society Acts 1896-1974
  • Boy Scouts and Girl Guides Associations
  • Voluntary schools within the meaning of the Education Acts 1944-1980 and having no permanent endowment other than the school premises

Relief can be granted to charity shops, however the charity will only qualify for relief if:

  • the shop sells wholly or mainly donated goods; and
  • the proceeds are used for the purpose of the charity

Community Amateur Sports Clubs

Community Amateur Sports Clubs have now been brought in line with registered charities and they will therefore be entitled to 80% mandatory relief.

If your club has not already achieved CASC status and you would like to do so, please contact HM Revenues & Customs for further help and advice. See the Community Amateur Sports Clubs detailed guidance notes below for details.

The Council has discretionary powers to award further rate relief of up to 20% (this is commonly referred to as ‘top up’ relief). Further information can be found on the discretionary rate relief page of this website.

For all applications you will be required to provide the following information to support you application:

  • Charity Commission Registration Number
  • Date of registration
  • Main Objectives of the organisation
  • Details regarding the use of the property and how that use links to objectives of charity
  • If a charity shop - the percentage of the shop used for the sale of donated goods
  • If not a registered charity - a copy of the organisations constitution or articles of association

We may also arrange for one of our inspectors to visit the property.

Further advice and help for businesses is available at from Invest Sefton, who can be contacted via the 'related links' section of this page.

If you feel that the rateable value of the property is incorrect you can appeal at any time directly to the valuation office. Details of how to do this can be found in the 'How do I appeal?' section on the rateable value page of this website.

To apply please complete the application form in the 'Do it online' section of this page.

An application will only be considered when you have fully completed the form and provided all required supporting information and evidence.

Please note whilst your application is being processed, your current rates are due and payable.

Once a decision has been made we will write to you to confirm this. If relief is awarded an amended rates demand will be issued with new payment instructions. This will take account of any payments you have already made.


Last Updated on 26 February 2019