Business Rates - Relief

Mandatory Relief

If a property is wholly or mainly used for charitable purposes and occupied by an organisation established for charitable purposes, the occupier will be entitled to 80% mandatory rate relief. Types of organisation which are eligible for mandatory rate relief are:

• An organisation registered with the Charity Commissioners (or one that can prove charitable status).
• The Church Commissioners or any institute administered by them.
• Any registered society - within the meaning of the Friendly Societies Act.
• Boy Scout or Girl Guide Associations.
• Voluntary Aided Schools within the meaning of the Education Act.
• Charity Shops will be entitled to mandatory relief if they are wholly or mainly used for the sale of the goods given to the charity or if the proceeds of the sale of the goods are used for the purposes of the charity.

If your organisation fulfils one of the above criteria and you are not currently receiving mandatory relief please contact the Revenues Section. You will also need to send to us your last two most recent audited accounts and a copy of your articles of association.

You can also apply for discretionary relief in order to increase your relief up to a maximum of 100%.

Community Amateur Sports Clubs

Registered Community Amateur Sports Clubs are entitled to 80% mandatory relief.

Discretionary Relief

In order to apply for discretionary rate relief an organisation needs to be a non-profit making organisation and the property must be used for charitable, philanthropic or religious purposes, or be concerned with educational, social welfare, science, literature, the fine arts, or used wholly or mainly for recreation by a not for profit club or society. Organisations can apply for this relief under which the Council may remit part or all of their rates bill. On receipt of any application for discretionary rate relief the Council will consider:-

Access

• Membership should be open to all Sections of the Community, unless there are legitimate restrictions placed on membership.
• The organisation should actively encourage membership from particular groups in the Community.
• Facilities should be made available to people other than members.

Provision of Facilities

• The organisation should provide training or education for its members. There should be schemes for particular groups to develop their skills.
• Are the facilities provided/maintained by self help or are they grant aided?
• Does the organisation run a bar?

Other Considerations

• Is the organisation affiliated to a local or national organisation?
• Is membership drawn from people mainly resident within Blaby District boundaries?

If your organisation is non-profit making and not currently receiving discretionary rate relief please contact the Revenues Section. You will need to send us your last two most recent audited accounts and a copy of your articles of association.

Rate Relief for Charitable or Non-profit making Organisations  (44kb)

Hardship Relief

The Council may grant hardship relief to a ratepayer who would suffer hardship if they had to pay the whole bill. As 25% of any relief has to be paid from Council Tax revenue the Council must consider the interests of persons subject to Council Tax, when making such a decision.

Hardship Relief (37kb)

Village Shop Rate Relief Scheme

This scheme is designed to assist with the provision of essential services in settlements of less than 3,000 population in rural areas. The scheme provides for a mandatory reduction of 50% to certain general stores and post offices. The billing authority is also able to top this relief up to 100%. There are also discretionary powers available, which allow for a reduction in rates to other qualifying businesses.

Rural Settlement List

The following parishes are classed as rural settlements and have populations of less than 3,000.

• Aston Flamville
• Croft
• Elmesthorpe
• Huncote
• Kilby
• Leicester Forest West
• Lubbesthorpe
• Potters Marston
• Sapcote
• Sharnford
• Thurlaston
• Wigston Parva

Designated Area: Littlethorpe

Criteria for Mandatory Village Shop Rate Relief

• The premises must be in a parish shown in the Council's rural settlement list
• The rateable value of the premises must be no more than £7,000 (with effect from 1st April, 2005)
• It must be a qualifying General Store or Post Office

A qualifying General Store is one which wholly or mainly sells both household goods and food and is the only one in the settlement.

A qualifying Post Office is one which is the only one in the settlement.

It is quite possible for both a Post Office and a General Store, in the same settlement, to qualify for mandatory relief.
If your business fulfils the above criteria and you are not currently receiving mandatory village shop rate relief please contact the Revenues Section.

You can also apply for discretionary relief in order to increase your relief up to a maximum of 100%.

Criteria for Discretionary Village Shop Rate Relief

• The premises must be in a parish shown in the Council's rural settlement list.
• The rateable value of the premises must be no more than £14,000 (with effect from 1st April, 2005)
• The business must be of benefit to the local community
• Relief now also applies to certain sole public houses and petrol filling stations where the rateable value is not more than £10,500 (with effect from 1st April, 2005)

If your business fulfils the above criteria and you are not currently receiving discretionary village shop rate relief please contact the Revenues Section.

Stud Farms

Premises that are attached to agricultural land or buildings that are used for the breeding or rearing of horses or ponies (stud farms) will receive relief on part of their rateable value. With effect from 1st April, 2005, they will receive relief on £3,500 rateable value.

Rural Rate Relief (34kb)