Charity, non-profit and community amateur sports clubs

Community amateur sports club

If a registered community amateur sports club (must be registered with HMRC) occupies a property, they will qualify for 80% mandatory relief from their business rates. If the 80% mandatory relief is awarded, Basingstoke & Deane Borough Council will also award the 20% discretionary relief meaning a full 100% relief from business rates will be granted.

Apply for community amateur sports club rate relief for an occupied property

Non–profit organisation

If a non-profit organisation occupying a property does not qualify for the mandatory relief, Basingstoke & Deane Borough Council can grant up to 100% discretionary relief if the property is being used for the follow purpose:

• charitable
• philanthropic or religious
• educational
• social welfare
• science
• literature or fine arts
• wholly or mainly for recreation by a non-profit club or society.

The service being provided by the non-profit organisation should be of benefit to and do activities which benefit the residents of Basingstoke & Deane.

Membership for the organisation must be open to all sections of the community and the cost of membership cannot be set at such a level that can exclude the general community. The organisation will also need to show that they do not unfairly discriminate against any section of the community.

If the non-profit organisation is already receiving 100% discretionary relief on another property within Basingstoke & Deane, unfortunately they will not again qualify for the relief on an additional property.

As this is a discretionary relief it is ultimately a council decision if it is awarded.

Apply for non-profit organisation rate relief for an occupied property

Charity

If the rate payer of a property is a registered charity/trustees for a registered charity and the property is wholly or mainly used for charitable purposes they can receive 80% mandatory relief from business rates. At Basingstoke & Deane Borough Council, we also award a further 20% discretionary top up to charities who fall into this category, meaning a full 100% relief from their business rates. Please note that that charitable schools, colleges and training associations will not be awarded the 20% discretionary top up.

Apply for charity rate relief for an occupied property