In considering applications for discretionary rate relief, the Council will have regard to the following:
- all cases should be determined on their individual merits
- is membership open to all sections of the community? If membership and/or joining fees are charged, are they restrictive?
- does the organisation actively encourage membership from particular groups (e.g. the young, elderly, disabled, disadvantaged, etc.)?
- are the facilities made available to others (such as schools, non- members, etc.)?
- does the organisation provide training or education to its members?
- if the organisation provides a bar for members, is this the main (or ancillary) function of the organisation?
- does the organisation provide facilities which indirectly relieve the Council of the need to do so, or enhance and supplement those which it does provide?
- is membership drawn from people mainly resident in the Council’s area?
- is the organisation affiliated to local/national organisations and actively involved in the development of their interests?
- is it in the Council Taxpayer’s interest to make the award?
The Council will not generally award discretionary rate relief in respect of charity shops. However, it may consider making an award (up to 20%) where:
- the organisation is local
- the circumstances of the organisation are such that relief is needed in order for it to continue
- it is in the Council Taxpayer’s interest to make the award
The Council will look to award discretionary rate relief in the following specific cases:
- 20% discretionary rate relief will be awarded in respect of village hall that are managed by registered charities with open access policies
- 20% discretionary rate relief will be awarded in respect of properties occupied by scout, girl guide and similar organisations providing they have charitable status
- 20% discretionary rate relief will be awarded to those youth clubs and youth centres which are operated and under the control of a registered charity
- 20% discretionary rate relief will be awarded to pre-schools to those organisations which are operated and under the control of a registered charity
- 20% discretionary rate relief will be awarded to charitable sports and leisure organisations which provide facilities which indirectly relieve the Council of the need to do so, as it is in the Council Taxpayer’s interest to make the award
- 20% discretionary rate relief will be awarded to charitable cultural organisations which provide facilities which indirectly relieve the Council of the need to do so, as it is in the Council Taxpayer’s interest to make the award
- 20% discretionary rate relief will be awarded to charitable community organisations which provide facilities which indirectly relieve the Council of the need to do so, as it is in the Council Taxpayer’s interest to make the award
Discretionary rate relief will not be awarded unless the organisation is either a charity or is not established to make a profit.
Up to 100% discretionary rate relief may be awarded in respect of organisations which do not hold charitable status, but are not established to make a profit. In such cases the application will be considered having regard to the criteria set out at above.