The provision of rate relief for charities and not-for-profit organisations is determined by a mixture of statutory rules and local authority discretion. This note sets out the main principles of rate relief for charities, community amateur sports clubs (“CASCs”) and other organisations, as well as explaining how the relief is funded.
Charities (organisations which are either registered with the Charity Commission, or which otherwise qualify as charitable under English and Welsh law) and CASCs (clubs which are registered under as such under the Corporation Tax Act 2010), are eligible to receive two types of rate relief: mandatory relief, and discretionary relief.
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