Business and investment Business rates relief and exemptions

Discretionary relief for non-profit making bodies

We have discretion to grant rate relief of up to 100 per cent on properties occupied by certain non-profit making bodies:

  • Registered charities should apply for mandatory rate relief of 80 per cent first. We may top it up to 100 per cent relief at our discretion.
  • Sports clubs should apply for Community Amateur Sports Club (CASC) status which gives 80 per cent relief. We may top it up to 100 per cent relief at our discretion.  Register as a CASC with HM Revenue & Customs. If an application for CASC status is refused we need to see evidence of this. We will not consider your application without it.
  • Non-profit making businesses can also apply for discretionary relief.

We'll look at your organisation’s contribution to the Manchester area and consider how inclusive and accessible it is, to help us decide whether we can award discretionary relief:

  • membership fees and restrictions
    • what it costs to join - high fees will be considered restrictive
    • if it’s open to everyone
    • 75 per cent of members must be residents of the city.
  • we expect your organisation to encourage membership from groups such as young people, disabled people, ethnic minorities, unemployed people
  • the facilities should be made available to people other than members
  • we will take into account whether the building is accessible to disabled people or if attempts are being made to make it accessible.

When to apply for discretionary relief

We will consider all applications by 30 September. Send your application as early as possible to give us enough time to do this. An award can be made for the financial year the application was made and the year before. It cannot legally be backdated further. 

You must supply the following information for us to consider your application -

  • Copy of Memorandum and Articles of Association
  • Copies of Audited Accounts

How the relief is funded

Funding for discretionary relief comes from both us and central government. See policy for more information.

Where relief is granted to organisations funded by us, the cost of the relief will be met by adjusting grant levels.

Relief will be granted based on our overall financial position.

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