Not-for-profit organisations rate relief

Not-for-profit organisations that aren't registered charities can sometimes get rate reliefs where they are making substantial use of a property for public benefit.

The types of organisations that can benefit from these reliefs include groups whose main objectives are charitable, religious, or concerned with education, social welfare, science, literature or fine arts. Sports and social clubs can also claim.

It's important to understand the potential risks if you're thinking about committing to a tenancy agreement expecting to get rates relief. The Charity Commission gives useful advice about the risks of entering into a tenancy agreement and applying for rate relief.

How much rate relief not-for-profit organisations can get

Some types of organisations can claim mandatory discounts, some can also apply for discretionary discounts, and some can get both mandatory and discretionary discounts.

Mandatory discounts are guaranteed for any organisation that counts for the discount. This includes sports clubs that are registered as a Community Amateur Sports club (CASC). Discretionary discounts aren't guaranteed.

If you don't count for a mandatory discount as a not-for-profit organisation, you might be able to get small business relief.

Discounts for not-for-profit organisations

Discounts for non-profit making organisations
Type of organisation	Mandatory discount	Maximum discretionary discount	Rates relief category
Community Amateur Sports Clubs with a bar and a rateable value above the Small Business Rate Relief threshold	80%	-	15
Community Amateur Sports Clubs with a bar and a rateable value below the Small Business Rate Relief threshold	80%	5%	16
Community Amateur Sports Clubs without a bar	80%	20%	17
Other sports and social clubs with a bar and a rateable value above the Small Business Rate Relief threshold	-	25%	23
Other sports and social clubs with a bar and a rateable value under the Small Business Rate Relief threshold	see small business relief	Up to 50% of the bill less the amount of small business relief granted or 25% where the organisation does not qualify for small business rate relief	24
Other sports and social clubs without a bar and with a rateable value above the Small Business Rate Relief threshold	-	25%	25
Other sports and social clubs without a bar and with a rateable value below the Small Business Rate Relief threshold	see small business relief	Up to 100% less the amount of small business relief granted or 25% where the organisation does not qualify for small business rate relief	26
Other non-registered charities with a rateable value above the Small Business Rate Relief threshold	-	25%	27
Other non-registered charities with a rateable value below the Small Business Rate Relief threshold	see small business relief	Up to the 100% less the amount of small business relief granted or 25% where the organisation does not qualify for small business rate relief	28
Social housing organisation premises (Registered Friendly Societies)	80%	-	22

How to apply for not-for-profit organisation rate relief

You can apply for rate relief for a not-for-profit organisation by filling in our online form.

Apply for Business Rates relief

You'll need your latest audited accounts plus a copy of your memorandum of association or a copy of your rules.

You must keep paying the rates shown on your bill while you wait to hear from us, unless we've agreed you don't have to.

Backdating claims for not-for-profit organisation rate relief

The rules about backdating depend on whether the relief is mandatory or discretionary.

Mandatory relief

You can backdate claims for mandatory relief up to 6 years.

Discretionary relief

Discretionary relief is granted from the beginning of the financial year in which the application is made, or if the application is within 6 months from the end of the financial year. The council will also consider a further backdate if appropriate to 1 April 2023, where the Valuation Office Agency enters a new property into the rating list that may qualify for discretionary relief.

What happens next

We'll normally visit the property to make sure it's being used for a suitable purpose. If you're applying for any discretionary relief, we'll consider what we can give.

When we give discretionary relief, we are spending Council Tax payers' money, so we need to be sure that giving the relief will benefit the community. We follow guidelines set down by councillors.

Once we've made our decision, we'll either send you a new bill or let you know why you can't get a discount.

We try to make decisions within 4 weeks of getting all the information, but it might take longer.

If you think we've made a mistake about a mandatory relief or you want to challenge a decision about a discretionary relief, you can appeal.

Changes in circumstance for not-for-profit rate relief

You must tell us about any changes that mean the property no longer counts for not-for-profit organisation rate relief.

We do sometimes review reliefs. If you haven't told us about a change that means your property no longer counts, you'll have to pay the backdated business rates within 14 days.

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Contact Business Rates

Customer Service Business Rates Team available for telephone enquiries:
Monday - Friday, 9:00 - 13:00

0300 123 5013

Revenues Service
Cheshire East Council
PO Box 622
Crewe
Cheshire
CW1 9JH

Page last reviewed: 04 September 2024