Charitable relief
On this page
There are two types of charitable relief: mandatory and discretionary.
Mandatory relief
A discount of 80% will be given where a business property is wholly or mainly used for charitable purposes. This relief is given to charities or their trustees, or to organisations that are specifically exempted from registration with the charity commission or registered with the Inland Revenue as a Community Amateur Sports Club (CASC).
For more information about becoming a CASC, please visit HMRC's Community Amateur Sports Club guidance page.
Discretionary relief
Discretionary relief is given to non-profit making organisations. It may be awarded to 'top-up' some or all of the remaining 20% following an award of mandatory rate relief.
The relief may also be awarded alone to 'not for profit' organisations provided the property concerned is used for:
- Education (excluding schools)
- Social welfare
- Science
- Literature
- Used wholly or mainly by an organisation for recreation purposes
Rates of relief
Activities must align with council priorities to be eligible for relief.
Community centres, leisure centres, libraries and other premises
Facilities that provide for residents and fulfil social need (not payable to community facilities on housing estates).
Other premises as may be determined by the Director of Finance.
| Type of organisation | Mandatory relief | Unrestricted funds <10% of annual income | Unrestricted funds >10% of annual income | Council funded service providers |
| Registered charity | 80% | 20% | 10% | n/a |
| Non-registered charity | 0% | Up to 100% | 50% | Up to 100% |
Sporting clubs
Facilities that provide training, education or recreational activities. Sales derived from bars/social clubs will be taken into account.
| Type of organisation | Mandatory relief | Unrestricted funds <10% of annual income | Unrestricted funds >10% of annual income | Council funded service providers |
| Registered Community Amateur Sports Club (CASC) | 80% | 20% | 10% | n/a |
| Non-registered sports club | 0% | 0% | 0% | n/a |
Youth clubs, Scouts, YMCA, hostelling and similar organisations
Facilities that provide training, education or recreational activities. Sales derived from bars/social clubs will be taken into account.
Other organisations as may be determined by the Director of Finance.
| Type of organisation | Mandatory relief | Unrestricted funds <10% of annual income | Unrestricted funds >10% of annual income | Council funded service providers |
| Registered charity | 80% | 20% | 0% | n/a |
| Non-registered charity | 0% | Up to 50% | 0% | Up to 100% |
Other
Any application that does not fall under the above headings will be assessed upon its own merits and in accordance with the application and supporting documents.
| Type of organisation | Mandatory relief | Unrestricted funds <10% of annual income | Unrestricted funds >10% of annual income | Council funded service providers |
| Registered charity | 80% | Up to 10% | 0% | n/a |
| Non-registered charity | 0% | Up to 50% | 0% | n/a |
How to apply
To apply for mandatory and discretionary relief, complete an application form.
If your application is successful, a revised bill or refund will be issued. If we have a query about your application, or if we decide that relief is not applicable, will we contact you to discuss the details of your case.
You must notify us immediately if your circumstances change whilst we consider your application.
Email: brates@wandsworth.gov.uk.