Non Domestic Rates: Mandatory, Discretionary and Sports Relief Application Form

This form should be completed in respect of premises where you wish to claim Mandatory, Discretionary or Sports relief. You must be a charity, non-profit making organisation or sports club to qualify for these reliefs. You must also submit documentary evidence to support your claim, which is a copy of your organisation’s constitution and the latest audited accounts.  The following amounts of relief may be applicable:-“

Registered Charity (registered with Office of Scottish Charity Regulator) 80% Mandatory relief plus 20% Discretionary relief
Non Profit Making organisation which is charitable or providing Social Benefit 100% Discretionary relief
Sports Club Licensed to sell alcohol 75% Licensed relief
Sports Club Unlicensed 100% Unlicensed relief
Sports Club registered as a Community Amateur Sports Club 80% Mandatory relief
The address of the property
Please select which type of organisation you are claiming relief for

Application for Mandatory Relief of Rates in Terms of Section 4(2) of the Local Government (Financial Provisions Etc.) (Scotland) Act, 1962 as amended and top up Discretionary relief under Section 4(5) of the Local Government (Financial Provisions Etc.) (Scotland) Act, 1962

Please confirm that the property is either:

Is the occupied by, or by the trustees for, a charity and is wholly or mainly used for charitable purposes
(whether that of a charity or other charities)

Is within a category specified by the Secretary of State by Order, being a category of lands and heritages which are not used for profit making purposes, which are wholly or mainly used as residential accommodation for person living separately from any family and in which certain facilities are shared by those persons

If relief is being claimed on the basis that the charity is recognised by the Scottish Charity Regulator
(OSCR) as a Scottish charity please enter your reference number

Scottish Charity Regulator Certificate
Files must be less than 8 MB.
Allowed file types: gif jpg jpeg png bmp rtf pdf doc docx xls xlsx.

If relief is being claimed on the grounds that the property falls within a category specified at (b) above,
please quote the relative category and give brief details of the purposes for which the property is used:-

Please attach or forward a copy of the organisation

Organisation accounts
Files must be less than 8 MB.
Allowed file types: gif jpg jpeg png bmp rtf pdf doc docx xls xlsx.
Is the property, or any other property associated with the organisation licensed to sell alcoholic liquor? (This will restrict the amount of relief available)

Please contact Non Domestic Rates Department, Customer and Support Services to further your application.

I apply for relief of the rates payable in respect of the above property in terms of Section 4 (2) of the above Act. I certify that the information provided is accurate and that I or my successors will notify the rating authority if

(a) there is a change of use

(b) the organisation or a property associated with it is granted a licence to sell alcoholic liquor.

Application for Discretionary Relief of Rates in Terms of Section 4(5) of the Local Government (Financial Provisions Etc.) (Scotland) Act, 1962

Please select one of the following options which best describes the purpose of the occupation of the property:-.

A CHARITABLE but is not a Registered Charity occupied by the person or organisation named above which is a trustee(s) for the charity and the property is wholly or mainly used for charitable purposes:

CHARITABLE but is not a Registered Charity

B Social Benefit

Is the property occupied by the organisation which is not established or conducted for profit and whose main objectives are, and the use made of the property is:- 

(1) concerned with Education; or
(2) concerned with Science; or
(3) concerned with Social Welfare; or
(4) concerned with Literature; or
(5) concerned with the Fine Arts; or
(6) otherwise philanthropic

Application for Discretionary Relief of Rates in Terms of Section 4(5) of the Local Government (Financial Provisions Etc.) (Scotland) Act, 1962

RECREATIONAL/SPORTING

The property must be occupied for the purposes of a club, society or other organisation not established for profit, and is wholly or mainly used for recreation etc.

Argyll and Bute Council is committed to equality, therefore applicants for discretionary relief in terms of the above Regulations must have a constitution which demonstrates a commitment to equality and must operate an equal opportunities policy. In order for your application to be considered, copies of the following documents must be attached or forwarded:

(1) the constitution and rules of the organisation

(2) equal opportunities policy

(3) latest audited accounts

I apply for relief of the rates payable in respect of the above property in terms of Section 4 (5) of the above Act.

I certify that the information provided is accurate and that I or my successors will notify the rating authority if

(a) there is a change of use

(b) the organisation or a property associated with it is granted a licence to sell alcoholic liquor.

Are you registered with the Inland Revenue as a Community Amateur Sports Club (CASC)?
Is the property (or any other property associated with the organisation) licensed to sell alcoholic liquor? (This will restrict the amount of relief available)

Argyll and Bute Council is committed to equality, therefore applicants for discretionary relief in terms of the above Regulations must have a constitution which demonstrates a commitment to equality and must operate an equal opportunities policy. In order for your application to be considered, copies of the following documents must be attached or forwarded:

(1) the constitution and rules of the organisation

(2) equal opportunities policy

(3) latest audited accounts

You may also qualify for Small Business Bonus Scheme relief, please click link and complete application form

I apply for relief of the rates payable in respect of the above property in terms of Section 4 (5) of the above Act.
I certify that the information provided is accurate and that I or my successors will notify the rating authority if 

(a) there is a change of use

(b) the organisation or a property associated with it is granted a licence to sell alcoholic liquor.

Your Contact details

If submitting documentation in support of your application, please upload it below or send to the Head of Customer and Support Services, Witchburn Road, Campbeltown, Argyll PA28 6JU.

Data Protection Fair Processing Notice: Argyll and Bute Council, or their agents, will primarily use the information you have supplied on this form for the collection and administration of tax. The information may also be used for other legitimate purposes e.g. property occupancy and refuse collection. Where permitted by law, or where your consent has been obtained, information may be shared with other Councils, governmental and quasigovernmental bodies. By completing and submitting this form you consent to the use of your personal data including, where appropriate, sensitive personal data. You have a right to apply for a copy of the information we hold about you, and to have any inaccuracies corrected. The set fee (where applicable) will be charged. Should you wish to exercise this right, your request must be made in writing to the Data Protection Officer, Argyll & Bute Council, Kilmory, Lochgilphead, PA31 8RT.
Under EC regulation 1998/2006 (de minimis aid regulation), this is a de minimis aid. There is a ceiling of 200,000 Euros (approx 

Supporting Documentation
If you wish to attach any supporting documentation, please upload it here.
Files must be less than 8 MB.
Allowed file types: gif jpg jpeg png bmp rtf pdf doc docx xls xlsx.