Charities & non-profit making organisations

Mandatory Relief of 80% of liability is available to charitable organisations registered with the Inland Revenue as charities, and occupying premises wholly or mainly used for charitable purposes. The premises must not be shared with any non-charitable bodies.

Applications should be accompanied by the Inland Revenue Certificate confirming charitable status and copies of the organisation’s constitution and latest audited accounts. If the property is used as a charity shop, the applicant must confirm that 60% of their turnover is derived from donated goods. A letter stating that this is the case may be acceptable as proof.

A further Discretionary Relief of 20% may also be available to charitable organisations.

For more information or to request an application form, please contact the Non-Domestic Rates office:

Phone: 0141 287 7333

The Applications for Mandatory and Discretionary relief can be downloaded here.