Charities currently enjoy the benefit of a mandatory 80% relief from the payment of business rates. The relief is attached to commercial properties that are used "wholly or mainly" for charitable purposes. Local Authorities may also award discretionary relief of a further 20%, if the premises are occupied for charitable purposes. This means that a charity will never have more than a maximum liability of 20% of the rates, but can pay less than this, or nothing.
In this briefing, Mary Cheves, partner in our charity and social business team looks at recent cases of business rate relief.