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If a property is occupied by a Charity and used for charitable purposes, mandatory relief is given at 80% of the full rate. Mandatory means that the Council have to give the relief.
If a property is occupied by a charity or any other organisation that is not established or conducted for profit and the organisation’s main objectives are charitable or are otherwise philanthropic or religious, or concerned with education, social welfare, science, literature, the fine arts or for purposes of recreation then the Council has the discretion to award discretionary relief. In the case of charities this can be on top of any Mandatory Relief.
When deciding whether or not to grant Discretionary Relief the Council has to bear in mind the interests of the Council tax payers who have to bear a part of any relief given.
For an application form for both mandatory and discretionary relief please see the downloads section or contact the Fylde Direct team on 01253 658 658 or email firstname.lastname@example.org.