Charitable and Discretionary Relief
Charities are entitled to relief on any non-domestic properties, which are used wholly and mainly for charitable purposes. Relief is given at 80% of the rates bill. The Council has discretion to remit all or part of the remaining 20% of a charity’s bill on such property and also give relief in respect of property occupied by certain bodies not established or conducted for profit.
Mandatory Relief (Maximum 80%)
Occupiers of the following qualify for mandatory relief:
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Non domestic properties occupied by a charity or the trustees of a charity where the premises are used wholly or mainly for charitable purposes
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Non domestic premises occupied by an organisation, which although not a registered charity, has charitable objectives. A copy of the Articles of Association or the constitution of the organisation must be provided for inspection by the council
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In the cases of charitable shops, use of the premises must be wholly or mainly for the sale of goods donated to the charity and the proceeds of the sale applied for the purposes of the charity
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Non domestic premises occupied by community amateur sports clubs, provided that these clubs are defined and registered with the HM Revenue & Customs. Further information is available on the HM Revenue & Customs website.
Discretionary Relief (Maximum 100%)
The Council has a discretionary power to grant relief from rates in respect of non-domestic premises occupied by one of the following:
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Non profit organisations whose main objectives are charitable, philanthropic, religious, or concerned with education, social welfare, science, literature or the fine arts
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Non profit making organisations occupying premises wholly or mainly for the purposes for recreation.
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Organisations entitled to mandatory relief as set out above.
Each application for discretionary relief is considered on an individual basis. The Executive Member for Finance will take into account the criteria which an organisation must comply with.
To submit an application, please print off and complete the attached Mandatory/Discretionary Relief form| and return with any supporting documents to:
Torfaen County Borough Council
Revenues Section
Finance Department
Civic Centre
Pontypool
Torfaen
NP4 6YB