The law provides that if a property is occupied by a charity or the trustees of a charity and the property is used wholly or mainly for charitable purposes, then the charity's liability is restricted to 20% of the rate that would be payable if the premises were occupied by someone other than a charity.
Similar provisions exist for empty properties that will be used wholly or mainly for charitable purposes when next occupied.
Registered Community Amateur Sports Clubs (CASC's) will also qualify for 80% mandatory relief.
Discretionary rate relief
Charities can apply for charitable rate relief of up to 80% if a property is used for charitable purposes.