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Charitable and Discretionary Relief

Details of the conditions that need to be met to be awarded charitable and/or discretionary relief.

Charitable Relief

If your organisation is a registered charity in Scotland, we must grant relief of 80%. This is known as mandatory charitable relief. You may be entitled for a further 20% relief if you meet the criteria set out in our discretionary rate relief scheme.

Discretionary Relief

We may grant relief of up to 100% to certain other organisations who, although not registered charities, were not set up to make a profit, if they meet the criteria set out in our discretionary rate relief scheme.

Our policy on who to award discretionary rates relief to includes:

  • 100% relief to be granted to all clubs which are recognised as a sporting activity by the Sports Scotland.
  • 100% relief to be granted to clubs and societies or other organisations who do not have a licence to sell alcohol, are not set up for profit and are used mainly for recreational purposes.
  • 100% relief to credit unions who operate as non-profit making organisations;
  • 100% relief to be granted to foodbanks
  • 80% relief to be granted to clubs or societies or other organisations who have a licence to sell alcohol, are not set up for profit and are used mainly for recreational purposes.
  • 80% relief to community-interest companies(CICs)designed to promote community benefits and interests.

An extra 20% relief for organisations already receiving mandatory charitable relief or 80% relief as a CIC if:

  • they are mainly concerned with working with people aged under 19;
  • run a museum (as described in the valuation roll) and do not charge an entry fee;
  • provide community facilities in village halls and community centres, or
  • they run a foodbank, or
  • they are a Community Development Financial Institution (CDFI) regulated with the Financial Conduct Authority (FCA) and whose objectives include the prevention or relief of financial hardship through the provision of affordable personal loans to financially excluded individuals, or
  • they are Citizen Advice Bureau, West Lothian

Note: If you have already applied for and been awarded relief, the amount will be shown on your bill.

How to apply

To apply for this reduction fill in our pdf icon Mandatory and Discretionary relief application [82kb]  and return it to the address in the contact us box.