This scheme supports voluntary, community and social enterprise groups who pay business rates in Calderdale. You could get charitable rate relief if your property is mainly used for charitable purposes.
If you are a registered charity or a Community Amateur Sports Club, you may be eligible for Mandatory Rate Relief of 80%. For more information on Mandatory Rate Relief and to fill out an application, please visit Business rates reliefs and exemptions.
- If you are granted Mandatory Rate Relief, you could then be eligible for up to an additional 20% DRR.
- If you are not eligible for Mandatory Rate Relief, you could still be eligible for up to the full 100% DRR.
DRR is awarded as a percentage which will be deducted from your bill. It can be awarded for up to two financial years at a time.
Aims of the scheme
The scheme allows organisations to use their resources towards achieving these aims instead of paying all or some of their rates bill.
- To encourage non-profit making organisations to develop their facilities.
- To recognise equal opportunities.
- To promote access to membership and activities.
- To provide assistance, where possible, to disadvantaged individuals and groups.
Application criteria
Please read through this information carefully, to ensure you meet our criteria and comply with the terms and conditions before you complete the application form.
To be eligible for DRR an organisation must clearly show:
- It was not established for and is not conducted for, the purpose of making a profit.
- It was not established for and is not conducted for, the purpose of providing a financial benefit for the people who run it.
- It is directly liable to pay the non-domestic rates on the property.
- The property on which rate relief is being sought is occupied with one or more groups whose objectives are:
- charitable, philanthropic, religious or concerned with sports, leisure, education, social welfare, science, literature or arts.
- The property is wholly or mainly used for a community based activity.
- Membership is open to all sections of the community or that any restrictions placed on membership are legitimate.
- The predominant beneficiaries of these activities are Calderdale residents.
The following organisations will not be eligible for relief:
- Those that support, either directly or indirectly, politically motivated groups or parties.
- Those that set their membership rates at such a high level as to exclude the general community.
- Housing associations and organisations that are set up and funded to deliver government programmes.
- Charity shops run by organisations whose Head office is outside of Calderdale.
- Organisations whose main focus is outside of Calderdale.
The level of rate relief awarded to eligible organisations is dependent on the type of organisation and its activities, according to the following scale:
Charitable, philanthropic or religious organisations or those concerned with education, social welfare, science or literature.
Level of relief awarded 100%.
Exceptions
If the organisation has:
- Unrestricted annual income of over £100,000, the level of relief will be reduced by 10%.
- Unrestricted financial reserves of more than two years unrestricted expenditure, the level of relief will be reduced by 20%.
- Bar facilities which open often and/or produce to over 50% of gross unrestricted income, the level of relief will be reduced to 20%.
Clubs, societies and other organisations concerned with recreation, sport or art.
Level of relief awarded 60%.
Exceptions
If the organisation has:
- Unrestricted annual income of over £100,000, the level of relief will be reduced by 10%.
- Financial reserves of more than two years normal expenditure, the level of relief will be reduced by 20%.
- Bar facilities which open often and/or produce to over 50% of gross income, the level of relief will be reduced to 20%.
Indoor social clubs. (Except clubs for older people - over 60 years old - and youth clubs, which are both included in type 1 above)
Level of relief awarded 10%.
In exceptional cases, additional relief above the standard levels set out above can be awarded. Although, organisations must clearly show why they should get more than the standard award.
Community Interest Companies (CICs)
We recognise that organisations that are not registered charities may also carry out activities which are charitable and could benefit from DRR.
Guidelines have been set out for Community Interest Companies (CICs) in order to fairly assess applications and support organisations who meet the aims of the scheme. These guidelines have been developed with support from the VSI Alliance.
We will only consider CICs for DRR where they:
- Are a company limited by guarantee.
- Have a minimum of three directors, the majority of whom are not paid employees.
- Can show social purpose, public benefit and clear protection against private benefit.
- Have an asset lock body with objectives that are both charitable and similar to the CIC.
How to apply
If you believe you meet the criteria for DRR, please complete the form. You can apply for multiple properties on the same form.
Apply for Discretionary Rate Relief
To find out how we handle you information, before you apply see our: Discretionary Rate Relief (DRR) privacy notice.
You will need to have a copy of your rates bill so that you can provide your account number. Your application cannot be considered without this.
If your organisation has moved premises and not received a rates bill or if you have any query about the amount of rates payable, please contact Business Rates:
- Phone: (01422) 393699.
- Email: business.rates@calderdale.gov.uk.
After you submit your application, please send these by email to grants@calderdale.gov.uk:
- Signed copies of your organisation's constitution or similar documentation.
- Signed copy of your organisation's most recent annual accounts.
- Safeguarding policy.
Terms and conditions
Before applying, please read the terms and conditions of the scheme:
Terms and conditions
- The DRR scheme forms part of our grant aid programme. It is jointly funded by the Government and the Council.
- Backdated relief can be requested up to 1st April 2023.
- We will not accept incomplete applications.
- If your application is refused, you will receive written confirmation that no rate relief has been awarded. You will also be given the reason for that decision.
- Any appeals should be made in writing to the address below. Details of why your organisation is appealing against the decision should be given. This may include supporting information, such as financial information not included in your original application.
- Under the DRR scheme, relief once approved shall be granted for two years. Relief may be granted for one year if your organisation is new or at the discretion of the Council.
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However, organisations must inform the Voluntary Sector and Inclusive Economy Team of any change to:
- their status;
- their constitution/rules;
- and membership rates.
Important note: Failure to do so could result in the loss of rate relief. Also, action by us to recover any relief previously awarded.
For more about the scheme or the application form, please contact us on grants@calderdale.gov.uk
For any query on other relief schemes, non-domestic rates payable, payment methods or non-domestic rates, please contact Business Rates:
- Phone: (01422) 393699.
- Email: business.rates@calderdale.gov.uk.