Business Rates - Discretionary Relief - Non Profit Making Organisations

Discretionary relief

The Council has discretionary power to allow relief in respect of non-profit making organisations whose objects are charitable.

Who is entitled?
A club, society or other organisation which is not established or conducted for profit where the property concerned is occupied for the purposes of your organisation and

1. The main objectives are charitable or are otherwise philanthropic or religious or concerned with education, social welfare, science, literature and the fine arts; or

2. The property is used wholly or mainly for the purpose of recreation by a not for profit club or society, or

3. The organization is entitled to mandatory relief.

Charities that are registered under the Charities Act 1960 or are exempt under another Act can qualify for mandatory charitable relief.

Organisations registered as Community Amateur Sports Clubs (CASC's) are also now entitled to mandatory charitable relief from rates on any non domestic property that is wholly or mainly used for the purpose of that club, or that club and other such registered clubs

For more information on mandatory charitable relief click the NDR Charitable Relief link .

Legislation restricts the period for which claims for discretionary relief can be considered.

Where a successful application is determined by the Council before 30 September, relief will, if appropriate, be allowed for both the current and previous financial year.

Applications, which cannot be processed until after 30 September, can only be allowed from 1 April for the current financial year and cannot be allowed for a previous financial year.

The Council cannot guarantee to process a claim for relief in respect of a previous financial year where an application and supporting evidence are received after 31 August.

How do you apply?  
To claim relief you must complete an Application for Relief - Charitable and Other Organisations form and return it, along with the relevant documentary evidence, to the Rates Office or any Barnsley Connects office. See the 'Enquiries' section below for more information on these locations.

The documents required include:

• A copy of the memorandum and Articles of Association or rules of the Association

• Copies of the audited accounts and balance sheets for the last two years (if audited accounts are not available then financial statements prepared by an appropriate officer of the organisation should be provided); and

• A copy of the tenancy agreement (where applicable).

Because the Council need to know as much as possible about the organisation before considering granting relief, you must also provide a response to the following questions, where applicable:

1. What contribution does the organisation make to the amenities of the area?

2. Is membership open to all the community?

3. Does the organisation encourage open membership, e.g. all age groups, either sex etc?

4. Are facilities available to non-members, e.g. schools?

5. What is the range of facilities provided by the organisation?

6. Does the organisation provide teaching skills, facilities for the community, e.g. the disabled?

7. Have the facilities been provided by self-help or been substantially grant aided?

8. Has the organisation received any other support from the Council?

9. Do members pay a subscription and if so what is the amount?

10. How will any savings resulting from any further relief being allowed be used?

11. For sporting organisations, is there any distinction between playing and non-playing members?

12. Who is the owner of the property for which relief is being claimed? 

An application will not be considered without the supporting information requested.

Enquiries:-

For more information including:

• Contact details - for general enquiries and to request application forms

• Viewing your account online

• methods of paymentPlease quote your account number when making an enquiry 

see Business Rates -Enquiries

Other useful websites

Please quote your account number when making an enquiry

 

Frequently Asked Questions

Q. Can Charities or other similar organisations get a reduction in the amount they have to pay?
A. Charities and registered community amateur sports clubs are entitled to relief from rates on any business property which is wholly or mainly used for charitable purposes.

The Council can also give discretionary rate relief towards all or part of a rate bill for a property occupied by organisations not established or conducted for profit.

Q. Do I have to pay all the bill at once?
No, everyone starts the financial year with the right to pay by 10 monthly instalments, starting in April.

If you don't pay, your right to pay by instalments will be cancelled.

Important information is available on this site about what will happen if you do not pay your rates.

Q. Where can I pay?
A. There is a choice of ways to pay your Business Rates. See the information on how to pay your Business Rates bill.

Q. What can I do if I cannot afford to pay?
A. Many businesses suffer cash flow problems at some stage. If there are exceptional circumstances, which mean that you cannot afford pay, the Council may be able to re-schedule the instalments to make things easier for you. Cases are assessed on individual circumstances and you should contact the Rates Office Helpline on Barnsley (01226) 774765.

Q. Where can I get further advice about my Business Rates?
A. Information about Business Rates is included on this website. If you wish to talk to a member of staff please contact the Rates Office Helpline on Barnsley (012265) 774765.

 

Last modified on 17/9/2008