Non-Domestic Rates - Mandatory Relief

An award of mandatory rates and/or discretionary rates relief may be made if a property is occupied by an organisation which is not established or conducted for profit and whose main objects are charitable or are otherwise philanthropic or religious, or concerned with education, social welfare, science, or literature or the fine arts.

The maximum statutory amount of mandatory relief that may be awarded is 80% of the net rates payable.

A top-up award of discretionary relief may also be made to those organisations that receive mandatory relief. The maximum amount of discretionary relief that may be awarded in conjunction with an award of mandatory relief, is 20% of the net rates payable.

Any decisions made regarding your application for a mandatory rates relief award will be in accordance with the Non Domestic Rates Local Government (Financial Provisions etc) (Scotland) Act 1962.

* A charity must be registered with the Office of the Scottish Charity Regulator (OSCR) and occupy the premises to advance its charitable aims and objectives.

Mandatory relief for Registered Charities

A charity which occupies a property in furtherance of the objectives of the charity, may have an entitlement to mandatory relief.  The charity must be listed on the register maintained by the Office of the Scottish Charity Regulator (OSCR),  An application for mandatory relief should be made in writing and should be accompanied by the following items of evidence:

•a copy of the charity's recognition letter with OSCR
•a copy of the charity's constitution
•a copy of the charity's audited Annual Accounts

For further information contact us, or download the Mandatory Relief (PDF)