INFORMATION TO HELP YOUR
ORGANISATION CLAIM RELIEF FROM THE NATIONAL NON DOMESTIC
RATE
Under the Local Government Finance Act
1988, provisions have been made for Rate Relief previously granted
under section 40 of the General Rate Act 1967.
Mandatory Relief
In respect of registered charities or
trustees for a registered charity, mandatory relief of 80% will be
granted providing the premises are wholly or mainly used for
charitable purposes by that charity or that charity with other
charities.
Discretionary Relief
The Council has the power to grant a
further 20% maximum discretionary relief to those receiving
mandatory relief. The Council also has the power to grant up to
100% discretionary relief in respect of the following:
- Property occupied for
the purposes of an Organisation not established or conducted for
profit and whose main objectives are either charitable,
philanthropic, religious, concerned with education, social welfare,
science, literature or the fine arts.
- Property occupied by a
club, society or other organisation not established or conducted
for profit which is wholly or mainly used for purposes of
recreation.
Each application for discretionary
relief will be judged on its individual merits and before the
Authority makes any decision, consideration will be given to the
following:
- The Nature of the
Organisation.
Is the Organisation non-profit making
and basically philanthropic, religious, concerned with education,
social welfare, science, literature, the fine arts or the provision
of recreation?
2. Access
Are the facilities available to all sections of the community?
Are the users of the facilities drawn
from particular groups in the area for example young people, old
people, women, people with disabilities, ethnic minorities
etc.?
Are the facilities made available to
people other than members, for example, schools, casual public
sessions etc.?
3. Facilities
Does the Organisation provide training or education for its
members?
Does the Organisation provide facilities, which directly relieve
the Authority of the need to do so, or enhance or supplement those
which it does provide?
Have the facilities been provided by the members themselves or by
grant aid?
4. Other Considerations.
Is the Organisation affiliated to a local or national
organisation?
Is the membership of the Organisation drawn from people mainly
resident in the Authority's area?
IF YOU FEEL THAT YOUR ORGANISATION
MAY QUALIFY FOR RELIEF, PLEASE COMPLETE THE APPLICATION
FORM.
Click here for the application form
Please print it out, complete it and
return to the Business Rates Section, at the address below.
01449 724874
Business Rates Section, Mid Suffolk
District Council, 131 High Street, Needham Market, Ipswich, Suffolk
IP6 8DL
nndr@midsuffolk.gov.uk