Office of the Deputy Prime Minister | Non-domestic rates: Guidance on rate reliefs for charities and other non-profit making organisations

Office of the Deputy Prime Minister

Non-domestic rates:
Guidance on rate reliefs for charities and other non-profit making organisations

Chapter 1
Introduction

Chapter 2
Summary

Chapter 3
Statutory Powers

Chapter 4
General Considerations

Mandatory relief
Discretionary relief
Hardship relief
General

Chapter 5
Sports Clubs

Charity status for sports clubs
Discretionary relief for non-profit making sports clubs
Access to clubs
Provision of facilities
Other considerations

Chapter 6
Charitable Shops and Organisations

Registered charities
Charity Shops
Friendly and Industrial and Provident Societies
Excepted charities
Exempt charities

Chapter 7
Hardship

Chapter 8
Empty and Partly Occupied Property Relief - CURRENTLY BEING UPDATED

Chapter 9
State Aid

Chapter 10
Notification of the Decisions

Annex A
Definition of Community Amateur Sports Clubs (CASC's)

Annex B
Summary table of rate reliefs

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Published 17 July 2008
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