Non-domestic rates - money off your bill

If your charity or non-profit organisation has a total rateable value of £12,000 or less, apply for small business bonus relief instead of the charity or discretionary reliefs listed below.

You can find your rateable value on your bill or on the Scottish Assessors Association website

Types of relief

80% mandatory and 20% discretionary relief

Apply for this relief if:

• you are a Scottish registered charity
• you occupy the property for a charitable purpose
• the property is not a school, college or university

Charity trading companies are not eligible.

80% mandatory charity relief

Apply for this relief if:

• you are a Scottish registered charity
• you occupy the property as a school, college or university

Charity trading companies are not eligible

100% discretionary relief

Do not apply for this relief if:

• you are a Scottish registered charity, or
• your total rateable value is £12.000 or less

In these cases, you must apply for:

• 80% mandatory + 20% discretionary relief (if you are a Scottish registered charity), or
• Small Business Bonus Relief (if your rateable value is £12,000 or less)

Apply for this relief if you are a local non‑profit organisation and you occupy the property for:

• recreation
• philanthropic or religious interests
• education
• social welfare
• science, literature or the fine arts
• credit union activity

80% discretionary relief

Apply for this relief if:

• you are a local welfare club

Discretionary licensed relief

Apply for this relief if:

• you are a local non‑profit organisation, and
• the property has a full public house licence, and
• the activities carried out relate to:
  • recreation
  • philanthropic or religious interests
  • education
  • social welfare
  • science, literature or the fine arts

The amount of relief varies and is calculated using:

• income from bar takings
• income from food, gaming or tobacco sales
• the property’s rateable value

Some licensed clubs may not qualify if their income is too high.