Charitable and Top-Up Discretionary Rate Relief
Mandatory Rate Relief
Charities and community amateur sports clubs are entitled to 80% mandatory relief from rates on any non-domestic rates property where
- in the case of charities, the property is wholly or mainly used for charitable purposes, or
- in the case of a club, the club is registered with HM Revenue & Customs.
Billing authorities also have discretion to remit all or part of the remaining 20% of the bill on such property.
Discretionary Rate Relief
A Billing Authority may give Discretionary Rate Relief to a maximum of 100% in respect of property occupied by certain bodies not established or conducted for profit.
Community Amateur Sports Clubs (CASC)
For more information regarding clubs you should contact: Inland Revenue, Government Buildings, Ty Glas Road,
Llanishen, Cardiff, CF14 5FP, or via the Inland Revenue website.
Small Business Rate Relief
The Welsh Government has extended the SBRR to March 2018 for Business premises with a rateable value up to £6,000 will receive 100% relief and those with a rateable value between £6,001 and £12,000 will receive relief that will be reduced on a tapered basis from 100% to zero.
Illustration of approximate percentage of tapered relief
|Rateable Value||% Relief|
Where businesses receive a higher rate of relief under the current scheme than under the enhanced scheme they will receive the rate of relief most beneficial to them.