Mandatory relief must be given where a Ratepayer is a charity or trustees for a charity and the hereditament is wholly or mainly used for charitable purposes (by that or another charity).
In this case the charge will be determined as;
A x B
C x 5
Where:
A = the Rateable Value
B = Is the multiplier and
C = No. of days in financial year
In these case the full charge will be 20% of the full charge ~ 80% relief must be given
In the cases of unoccupied property rating, where a ratepayer is a charity or trustees for a charity and when next in use the hereditament will be wholly or mainly used for charitable purposes (by that or another charity) the chargeable amount will be determined by formula;
The charge will be 0%.
Charities will also include premises classed as a Community Amateur Sports Club (CASC) as defined by HMRC
