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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.

If your organisation is a registered charity in Scotland, we must grant relief of 80%. This is known as mandatory relief. We can then decide whether you have to pay part of or the rest of the other 20%.

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.

The Council has a discretionary relief scheme which runs from 1 April 2015.

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

Our policy on who to award relief to includes the following.

  • 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;
  • 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 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; or
  • provide community facilities in village halls and community centres.

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.