Apply for charitable rate relief
Remember - it costs less if you contact us online
We are unable to action anonymous or invalid requests eg. with an invalid email address
Please read the guidance notes on charity relief criteria before applying.
Alternatively copies of the Memorandum and Articles of Association and of the Audited Accounts can be emailed to email@example.com or sent by post to North Devon Council, PO Box 379, Barnstaple, EX32 2GR
Non Domestic Rates
Explanatory notes on relief for Charities and other ‘not-for-profit’ Organisations
The Local Government Finance Act 1988 provides for giving relief to charities and other similar organisations. These provisions fall within two categories:
- Mandatory Relief
This relates to a registered charity or trustees for a charity
Where a property is occupied by a charity or trustees for a charity, and is used wholly or mainly for charitable purposes (whether of that charity or of another charities) the charge is to be 20 percent of the normal rate charge
- Discretionary Relief
- Additional discretionary relief of up to 20 percent can be granted to those institutions or organisations which received 80 percent mandatory relief as registered charities (as above)
- Discretionary relief may also be granted up to 100 percent
- to certain bodies or organisations who are not conducted for profit and whose main objects are charitable or are otherwise philanthropic, religious, concerned with education, social welfare, science, literature or the fine arts
- where the property is wholly or mainly used for the purposes of recreation and all or part of it is occupied for the purposes of a club, society or other organisation not established nor conducted for profit
North Devon Council uses the following criteria when considering discretionary relief. These criteria are based upon guidelines provided by the central government:
- the extent to which the facilities provided indirectly relieves the Council of the need to do so, or enhance and supplement those which it does provide
- the local impact made by the organisation
- premises should be accessible, that is, that anyone who wishes to use the facilities and services can do so - this refers to more than just physical access to buildings but also costs for services and membership fees. The facilities should be open to all sections of the community with evidence of how the organisation actively encourages membership from particular groups in the community
- the use of facilities by people other than members and the manner in which this is advertised to the community as a whole
The Council may require any information it sees as reasonable to be provided in considering any application for rate relief; this will include constitutions and annual accounts.
The personal information you provide will be processed in accordance with the Data Protection Act 1998.