Kwasi Kwarteng MP asked
What measures the Government plans to introduce to ensure that small charities are not treated less favourably than other small businesses in relation to their liability for non-domestic rates.
Marcus Jones MP, Parliamentary Under-Secretary of State for Local Government at DCLG responded:
Where a property is occupied by a charity and used for charitable purposes they will usually receive a mandatory 80 per cent relief from rates, which can be increased to 100 per cent at the discretion of the local billing authority. Unlike small businesses, charities qualify for this relief irrespective of their occupation of other properties or the rateable value of the property.
The Government fully recognises the important public benefit that charities bring to communities, and charities also enjoy a range of additional tax benefits on their operations that businesses do not.