A registered charity occupying a property wholly or mainly for charitable purposes, is entitled to a reduction of 80% on its business rate bill. Other non-profit making organisations that can receive the 80% reduction include Church Commissioners, registered societies within the meaning of Friendly Societies Acts, Boy Scout and Girl Guide Associations, voluntary schools, and certain universities and colleges.
Charities or other organisations that apply for the reduction must not have been established or be conducted for profit. Their purpose must be philanthropic, religious, or concerned with education, social welfare, science, literature or fine arts.
If the property is unoccupied and the intention is to use it for charitable purposes when next in use, no empty rate is then payable.
To see if your organisation can be registered as a charity you can make enquiries at www.charity-commission.gov.uk
