Office of the Deputy Prime Minister | Consultation Papers on Rate Relief

Office of the Deputy Prime Minister

Non-Domestic Rates
Guidance on Rate Relief for Charities and Other Non-Profit Making Organisations

Contents

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
Exempt charities
Excepted charities

CHAPTER 7

Hardship

CHAPTER 8

Empty Property Relief

CHAPTER 9

State Aid

CHAPTER 10

Notification of the Decisions

Annex A

Community Amateur Sports Clubs (CASCs)

Annex B

Summary table of rate reliefs

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Published 19 June 2002
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