Business Rates
Business or non-domestic rates apply to non-domestic property and are payable to the local council by the occupier.
Mandatory charitable business rates relief in England gives up to 80% discount on premises occupied by the charity, but not its subsidiary companies. This relief is available to charities, the trustees of a charity, or a CASC (registered with HMRC) where the property (or hereditament) is wholly or mainly used for charitable purposes.
Some Local councils top up the 80% discount so that charities do not have to pay any business rates. This is called ‘discretionary relief’.
Business rates are a devolved tax and so subject to separate rules in England, Scotland, Northern Ireland and Wales. Follow the links to explore the reliefs in:
- Scotland where registered charities can apply for 80% rates relief if their property is used mostly for charitable purposes and councils can offer up to an additional 20% relief
- Northern Ireland where ‘Charitable Exemption’ can apply where a property is (a) occupied by a charity and (b) where the actual use of the premises is dedicated to the charitable objectives of that charity, and
- Wales where property occupied by a registered charity or community amateur sports club (CASC) and used for charitable purposes automatically qualifies for 80% mandatory rates relief, with relief of up to 100% at the discretion of the local council.
You can find more information on
Business rates relief for charities in England including how to claim relief
CTG does not provide tax advice and so the information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavour to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future.
© 2006 - 2026 Charity Tax Group. All rights reserved.
Report an issue with Business Rates
