Rate relief

Charitable rate relief

Rate relief can be claimed if your organisation or company is registered with the Charity Commission or is a charitable type organisation which is non-profit making. There are two categories, mandatory rate relief and discretionary rate relief.

Mandatory rate relief

If your organisation/company is a registered charity or a charity exempted from registration, you may be entitled to claim mandatory rate relief of 80%. Alternatively, if you are registered as a Community Amateur Sports Club (CASC), you can receive 80% rate relief from 1 April 2004. If you are a sports club which has not registered as a CASC and are interested in the registration process, please log on to the Inland Revenue website or telephone the Inland Revenue Sports Club Unit on 0131 777 4147.

Discretionary rate relief

If your organisation/company is not a registered charity but has charitable type objects you may be entitled to rate relief of 50%. Please remember this relief is at the discretion of the Council.

Apply in writing to the business rates section by post or email, or by telephoning 01752 304966 or 01752 304987. You will be sent an application form to complete and you must supply the documents requested. Your application will not be processed until all of the documents requested have been supplied. If you wish discuss any matter before applying, please telephone us.

You will be sent a letter of acknowledgement for your application. If any of the documents requested on the application form are missing the acknowledgement letter will include a reminder. It is important you send all the documents requested with the application form even if you have supplied them previously for another address.

Once your application has been processed, you will be notified in writing of the decision. You are entitled to appeal against the amount awarded or the refusal within 28 days of the letter. If you are entitled to rate relief, it will be applied to your account and you will be sent an amended demand showing the rate relief awarded. If, due to the granting of rate relief an overpayment of rates has occured, it will be sent to you by cheque.

Futher information on rate relief for charities and other non-profit making organisations can be found on the Communities and Local Government website.

Hardship relief

The Council will consider applications from ratepayers for hardship relief. Hardship relief is granted at the discretion of the Council.

The ratepayer must satisfy the Council that they are suffering hardship on a temporary basis and that any closure of their business will have a substantial impact, either social or economic, on its employees or residents living in the community. In addition it must be in the interests of the Citizens of Plymouth to grant such relief.

Apply either in writing to the City Council or by telephone on 01752 304966 or 01752 304897. You will be sent an application form to complete and you will be required to provide your last two years trading accounts.

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