A property may be entitled to relief if it is occupied by a charity or non-profit making organisation.
To claim relief you will need to provide the following documents:
- a copy of the organisation's constitution, rules or Articles of Association (whichever is appropriate)
- a copy of the latest available accounts
- a copy of the letter from the Office of the Scottish Charity Regulator which confirms the organisation's charitable status and Scottish Charity Number (if appropriate)
Sports Clubs
The Council may award 80% mandatory relief to organisations that are registered with HMRC as a Community Amateur Sports Club. Further information is available on the Government website.
Where a sports club is not registered as a Community Amateur Sports Club a discretionary relief of up to 100% may also be considered.
Local authorities must have regard to the statutory Scottish Government guidance when considering awarding this relief as detailed here.
Sports Clubs which are not registered as a Community Amateur Sports Club must meet the following conditions to be considered for discretionary relief;
- set up with a formal constitution or governing document
- open to the whole community (taking into account reasonable exclusions)
- have affordable membership and/or participation fees
- organised on an amateur basis
- are managed by ‘fit and proper persons’
Apply for a reduction
You can apply online. If you need any assistance, contact our Customer Advice and Support Service.
How do I notify you of potential business rates fraud?
You can report this online. If you need any assistance, contact our Customer Advice and Support Service.