Charities
Registered charities can apply for charitable rate relief of up to 80% if the property's used for charitable purposes. This includes shops, providing that the goods on sale are wholly or mainly donated.
In some circumstances, we can grant additional relief to charities. You can find out more about this in our discretionary relief policy (from April 2016) and previous discretionary relief guidelines (prior to April 2016).
Where a property's owned by or let to a charity and is currently empty, zero rates apply - provided it's used for charitable purposes when it's next occupied.
To register as a charity, you should make a request directly to the Charity Commission. Find more information about registering on the Charity Commission website.
Community amateur sports clubs (CASC)
Amateur sports clubs registered with HM Revenue and Customs can also apply for up to 80% relief. In some circumstances, we can also grant additional relief to community amateur sports clubs.
Visit the HM Revenue and Customs website for details about how to register as a community amateur sports club or write to: HMRC Charities, Sports Club Unit, St John's House, Bootle, Merseyside, L69 9BB.
How to apply
You can apply for charitable rate relief by filling in our online form.