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Non-domestic rates - money off your bill

Relief for charities and non-profit organisations

If your charity or non-profit organisation has a total rateable value of £12,000 or less, you should apply for small business bonus relief instead of the mandatory or discretionary reliefs below. Your rateable value can be found on your bill or on the Scottish Assessors Association Website 

80% Mandatory and 20% Discretionary relief

You should apply for this relief if you are a Scottish registered charity occupying the property for a charitable purpose, unless the property is a school, college or university. Charity trading companies are not entitled to this relief.

80% Mandatory charity relief

You should apply for this relief if you are a Scottish registered charity occupying the property as a school, college or university. Charity trading companies are not entitled to this relief.

100% Discretionary relief

You should  not apply for this relief if you are a Scottish registered charity or if your total rateable value is £12,000 or less. In these cases, you must apply for 80% mandatory and 20% discretionary relief if you are a Scottish registered charity or small business bonus relief if your total rateable value is £12,000 or less.

You should apply for this relief if you are a local organisation not conducted for profit and you occupy the property as a credit union or the activities carried out at the property include recreation, philanthropic or religious interests or are concerned with education, social welfare, science, literature or the fine arts.

80% Discretionary relief

You should apply for this relief if you are a local welfare club.

Discretionary licensed relief

You should apply for this relief if you are a local organisation and the property you occupy has a full public house license, in addition to the activities being carried out at the property including recreation, philanthropic or religious interests or are concerned with education, social welfare, science, literature or the fine arts. The amount of relief we give is variable and is calculated using the organisation’s income from bar takings, food, gaming and tobacco sales and the rateable value of the property. Some licensed clubs may not qualify if their income is too high.

How to apply

You can use our online form to make a new application or to complete your annual review. You will be asked to provide the following evidence:

  • a copy of your most recent accounts must be provided unless they are already published by OSCR or on Companies House
  • copy of your constitution and rules must also be provided if you are making a NEW application for 80% discretionary relief100% discretionary relief or discretionary licensed relief

You can upload a scan, PDF or photo of your evidence. Please make sure all details can be seen clearly before uploading your evidence.

We aim to process your application within 10 working days. Due to current volumes of customer contact and correspondence, there may be a delay to this timescale.  

We are working hard to reduce our response times and will process your application as soon as possible.

Submit evidence

If you have already made an application for charitable or discretionary relief and have been asked to provide evidence in support of your application, you can use our online form to provide this.

Non-domestic rates team

Phone: 0303 123 1013