Orkney Islands Council
Working together for a better Orkney

Charitable and non-profit making organisations

A range of mandatory and discretionary rates relief is available on properties occupied by charitable/non-profit making organisations, including sports clubs.  

Mandatory Rates Relief 

Mandatory rates relief of 80% may apply to properties occupied by, or by the trustees of, a registered charity, including organisations that are declared as a charity for Income Tax purposes. The property must be used wholly or mainly for charitable purposes.

If the property is a charitable shop it must be wholly or mainly used for the sale of goods donated to a charity and the proceeds of sale (after deduction of expenses) are applied for the purposes of the charity.

Rates relief of 80% may also apply to community amateur sports clubs that are registered under Schedule 18 of the Finance Act 2002.

Discretionary Rates Relief

The Council may also award discretionary rates relief of between 20% and 100%.  

  • Relief of 20% may apply to organisations already eligible for mandatory relief of 80%;
  • Relief of 100% may be available for organisations that are determined by the Council to be a ‘quasi-charitable’ nature that are not established or conducted for profit and whose main objects are charitable or otherwise philanthropic or religious or concerned with education, social welfare, science, literature or the fine arts.  This may include Community Centres and Halls;
  • Relief of 100% for Sports Clubs that are used wholly or mainly for the purposes of sport or recreation and not established or conducted for profit.

The organisation must not fall within a class of applicants which Orkney Islands Council wish to exclude from discretionary relief and the property should not be used for commercial sales.  Entitlement to relief is reviewed periodically, and on any change of occupation and/or use, relief may be ended.

More Information

You can download an Application form for Charities and non-profit making organisations in the Related Downloads section of this page.