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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%.  

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.

School Place, Kirkwall, Orkney, KW15 1NY

Telephone: 01856 873535

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Orkney Islands Council: BOREAS DOMUS MARE AMICUS