Business rates: Charitable Relief

Properties used by charities or non-profit making organisations may claim relief to reduce the amount of Business Rates they have to pay.

Mandatory Relief

You may be entitled to 80 percent mandatory rates relief if you are an organisation which is:

  • Registered as a charity
  • Listed on the register by the Office of Scottish Charity Regulator (OSCR)
  • Occupying a property which is used wholly or mainly for the charitable purposes of the organisation

Discretionary Relief

Additional relief of up to 20 percent, on top of the 80 percent may be considered for those organisations that are already eligible for mandatory relief. 100 percent relief may also be considered for properties used by other not-for-profit organisations:

  • To carry out work for charitable, philanthropic or religious purpose, or
  • Who are concerned with education, social welfare, science, literature or the fine arts
  • Who are mainly used for recreation

No relief exceeding 80 percent will be considered for charity shops or for organisations who hold unrestricted funds in excess of £100,000.

How to apply

You can apply for both reliefs online by completing the form below.

Apply for mandatory Charitable or Discretionary Relief

View business rates privacy notice (PDF 487KB).