Charitable organisations

Mandatory relief of 80% of the rates payable may be awarded to charitable organisations where they meet both of these criteria:

  • The property must be occupied by a charity or a trustee of a charity.
  • The property must be used wholly or mainly for charitable purposes.

Charity means a body in the Scottish Charity Register. As such, mandatory relief can only be granted to bodies formally registered with the Office of the Scottish Charity Regulator.

The definition of charitable purposes is:

  • relief of poverty
  • advancement of religion
  • other purpose beneficial to the community.

Charity Shops can also receive mandatory relief if both these criteria are met:

  • wholly or mainly used for the sale of goods donated to the charity
  • proceeds of the sale of goods are used for the purposes of the charity.

A further discretionary relief of 20% may also be available to charitable organisations.

Clubs and societies

The Council may award discretionary relief to any club, society or organisation, not established or conducted for profit, and which occupies premises wholly or mainly for recreational purposes.

Please complete the Charitable relief form below to apply.

Download Charitable relief application form (PDF, 50.15KB)