A property may be entitled to relief if it is occupied by a charity or non-profit making organisation.
To claim relief you will need to provide the following documents:
- a copy of the organisation's constitution, rules or Articles of Association (whichever is appropriate)
- a copy of the latest available accounts
- a copy of the letter from the Office of the Scottish Charity Regulator which confirms the organisation's charitable status and Scottish Charity Number (if appropriate)
The Council may award 80% mandatory relief to organisations that are registered with HMRC as a Community Amateur Sports Club. Further information is available on the Government website.
Where a sports club is not registered as a Community Amateur Sports Club a discretionary relief of up to 100% may also be considered.
Local authorities must have regard to the statutory Scottish Government guidance when considering awarding this relief as detailed here.
Sports Clubs which are not registered as a Community Amateur Sports Club must meet the following conditions to be considered for discretionary relief;
- set up with a formal constitution or governing document
- open to the whole community (taking into account reasonable exclusions)
- have affordable membership and/or participation fees
- organised on an amateur basis
- are managed by ‘fit and proper persons’
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