Updated data on national non-domestic rates collected by local authorities in England 2017-18 have been published (NB business rates is a devolved responsibility).
Total relief provided to charitable occupations (that is both mandatory and discretionary relief) amounted to approx. £1.9 billion in respect of 2017-18. This is a £200m (11.8%) increase on the 2016-17 total which was £1.7bn. Full details on the cost of reliefs from national non-domestic rates 2013-14 to 2017-18 can be read here.
This demonstrates the continuing importance of business rates relief for charities, but this concentrated mainly in mandatory (80%) relief with discretionary relief continuing to be squeezed with approximately £431m not awarded in 2017-18.
*Update* MHCLG has now estimated that total relief provided to charitable occupations (mandatory and discretionary relief) is expected to amount to £2bn (for England) in respect of 2019-20, and these reliefs will account for 41% of the total relief to be granted
Mandatory relief for charities
- 2013-14: £1.39bn
- 2014-15: £1.48bn
- 2015-16: £1.56bn
- 2016-17: £1,62bn
- 2017-18: £1.83 bn
Total mandatory relief was £3.84bn (charity relief therefore = 47.7% of total mandatory relief)
Discretionary relief for charities
- 2013-14: £43m
- 2014-15: £44m
- 2015-16: £44m
- 2016-17: £44m
- 2017-18: £44m
Total discretionary relief was £306m (charity relief therefore = 14.4% of total discretionary relief)
Mandatory relief for CASCs
- 2017-18: £19m
Discretionary relief for Non-profit making bodies
- 2017-18: £37m
Discretionary relief for CASCs
- 2017-18: £1m