Money off - Rate Relief
Charity Rate Relief
You may be able to claim charity rate relief if
your organisation or business is any of the following:
- a registered charity
- a registered Community Amateur Sports Club
- a charity that is exempt from registration
- a sports club or social club
- a body connected with the Arts or similar that is not set
up or run for profit.
How much relief can I get?
We can give you up to 100% relief on your business rates under
the 1988 Local Government Act.
There are two kinds of relief:
What is the difference?
Mandatory relief
of 80% can be automatically given to registered charities.
Registered Community Amateur Sports Clubs are also entitled to
80%
relief from 1 April 2004 on any non-domestic property that is
wholly or mainly used for the purposes of the club, or other such
registered clubs. This can be added to by discretionary relief,
giving up to 100% relief.
Discretionary relief
of up to 100% can be given to organisations that qualify under
the Council’s policy about this relief.
How do I apply for charity relief?
To apply and get a copy of the Council’s current policy on
giving discretionary relief, please click on the link Charity Rate Relief Relief or phone
us on 01843 577557.
If my organisation qualifies for relief, what will happen
afterwards?
Every three years we will ask you to send us a fresh
application together with certified accounts, so we can check that
you still qualify for relief.
If your organisation's circumstances change, and it
is obvious that the change will affect your entitlement to relief,
then you must tell us straight away, in writing, what the changes
are, giving full details. If you are in any doubt about any change,
tell us anyway.
In some cases, if you fail to tell us of a change we may take
legal action against you.
Charity gift shops
Special conditions apply to charity gift shops. To qualify for
any relief:
- all or most of the premises must be used for the sale of goods
donated to the charity; and
- the profits of sale (after the deduction of expenses) must be
used for the purposes of the charity
Periodically we will ask you to confirm that the goods being
sold in the shop are mainly donated.
Rate relief for small businesses in rural areas
You may be able to claim Rate Relief for Small
Businesses in Rural Settlements if your organisation or
business is any of the following:
- a general store
- a Post Office
- a public house
- a petrol station
- a small business located in a village.
Rural areas with a population of 3,000 or less qualify;
currently, this includes the parishes of:
- Acol
- Cliffsend
- Manston
- Monkton
- Sarre
- St. Nicholas-at-Wade
Which village shops can get mandatory rate relief?
To qualify for 50% mandatory rate relief under the Village Shop
Rate Relief Scheme, your property must:
- be in one of the above qualifying rural areas;
- have a rateable value of not more than £7,000;
- be all or part used as a general store or a Post Office, or
both; and
- be either the only general store or the only Post Office in the
rural area.
It is possible for both a general store and a Post Office in the
same rural area to qualify for mandatory rate relief, if they both
meet the conditions.
Which rural businesses may be able to get discretionary rate
relief?
We may be able to give up to 100% relief to any general store,
Post Office, public house or petrol station that qualifies for
mandatory rate relief; also, to any other type of business as long
as your property:
- is in one of the above qualifying
rural areas;
- has a rateable value of not more than £14,000; and
- is used for purposes which are of benefit to the local
community.
Our decision will also take into account the interests of the
Council Tax payers of the local area.
What is meant by a general store?
To qualify for mandatory relief, a general store must mainly
sell both food and general household goods.
Only part of the property need be used as a general store. For
example, the business of a general store and another business could
be carried on side-by-side in one premises.
If there are two general stores in the same rural area, neither
will qualify for mandatory relief, although, if either functions as
a Post Office, relief for this can be claimed separately.
How do I apply for rural rate relief?
To apply and get a copy of the Council’s current policy on
giving discretionary relief, please click on the link Small Business Rate Relief or
phone the Revenues Office on 01843 577557.
Hardship Relief
Section 49 of the Local Government Finance Act 1988 gives Thanet
District Council, as a billing authority, discretion to reduce or
remit payment of rates where it is satisfied that the ratepayer
would sustain hardship if it did not do so, and where it is
reasonable for the Council to do so having regard to the interest
of its Council Tax payers.
What are the criteria for granting Hardship Relief?
In making decisions on whether to award the relief the Council
takes into account the following criteria:
- Each case is considered on its own merits
- Reduction or remission of rates on the grounds of hardship
should be the exception rather than the rule
- The test of "hardship" is not strictly confined to financial
hardship and that this, in itself, is not a deciding factor
- The loss of the business would reduce amenities of an area if
it is the sole provider of a service in the area
- The loss of the business would worsen the employment prospects
in the area
- The interests of the Council Tax payers of the area would be
best served by awarding the relief. The case for a reduction or
remission may outweigh the cost to tax payers
- Relief will only be granted for the period for which there is
clear evidence of hardship for the ratepayer concerned
How do I apply for Hardship Relief?
To apply and get a copy of the Council's current policy on
giving Hardship Relief, please click on the link Hardship Rate Relief
application form or phone us on 01843 577557