*NRAPAZA*
Form A
Mandatory and discretionary relief
Non-domestic rate relief application by a charitable organisation
under S.43 & 45, local government finance act, 1988
Account Number: / Property references:Name of the charitable organisation:
Property address:
Postcode:
Name, address and contact details of the representative of the organisation to whom accounts and correspondence should be sent.
Name and address:
Telephone: / Email:
Please read the attached explanatory notes before completing the rest of this form
Section 1. Details of the charitable organisation:
a) Is the organisation registered with any of; Charity Commissioners; Minister for Education; HM Revenue &
Customs (community amateur sports clubs [CASC] only) or is it a friendly society? / Yes: / No:
b) If “Yes” to a) state registration no./pertinent details:
Or if a CASC please supply a copy of your registration certificate
c) State the main purposes and objectives of the organisation:
Section 2. Details of the property:
a) Mandatory rate relief only applies where the property is used wholly or mainly for the charitable objects it
has registered with the charity commission. Please state the specific purposes for which the property is
used by your organisation:
b) Is the property used by, shared with, or let to any other organisations or individuals at any time?
Yes: / No:
Give full details, if “Yes”:
c) If the property is a charity shop please state the percentage of goods on sale that are donated:
%
d) Please tick the box if it is a local charity operating the shop
e) If it is not a local charity operation, please indicate what percentage of all the funds raised in the shop
are put to use locally: / %
f) Do the premises contain a licensed bar? / Yes: / No: / if “No” go to section 3
g) If “Yes” to ‘f’ is the bar run by your organisation? / Yes: / No: / if “No” go to question ‘h’
If “Yes”, please indicate the licensed bar income figure and the total income figure for all trading activities. The
most recent available 12 monthly figures should be provided:
Licensed bar income: / Total income:
h) Please give details of the organisation running the bar:
Section 3. Application statement
I certify that to the best of my knowledge and belief the answers and all information provided in support of
this application are accurate and complete. I understand that the council may verify the information provided
in any appropriate manner.
You must notify the council immediately of any change in the information supplied.
Signature:
Name (please print):
Capacity in which signed:
Date: / Tel No:
Information for charitable and non-charitable
organisations making an application for rate relief
You may need advice before making your application, if you feel your organisation may not meet some of the standards described in these guidelines. Please contact us, using the address or telephone number shown on the application forms.A charity is automatically entitled to 80% mandatory charity relief from the appropriate date, provided the council is satisfied as regards the details of this application. All applications will be automatically considered for discretionary relief top-up of 20%. Applications can be made in writing using application form A. Non-charity organisations can use application form B and will be considered for up to 100% discretionary relief.
The government regulations place a time limit on the backdating of discretionary relief and applications for the previous financial year must be determined by the council by the 30th September of the current financial year.
This completed application will be considered by the RevenuesService and the decision will then be notified in writing and revised bill(s) will be issued, where appropriate. Where an application is refused the notification letter will advise the applicant of the reasons for refusal and the procedure for appealing to the council through its own internal procedure.
If the organisation applying for relief has any queries on this application, before or after the determination is made, please do not hesitate to contact the RevenuesService on 0300 1234 171.
There is only one legal form of appeal against the council’s decision and that is by application for a judicial review to the high court.
The council will not be able to consider applications that are incomplete or where the required additional information concerning your organisations status, constitution, rules and financial affairs are not provided, at the time of application.
Part a: Charitable organisations
- Charities registered with the charity commissioners under the charities act, 1993, may apply for rate relief on rated premises for which they are liable. Sports clubs registered with HM Revenues and customs can also do so.
- The charity registration number must be submitted with your application and a statement of the main purposes and objectives of the charity/organisation must also be made. Sports clubs should supply their HMRC certificate.
- The council will need to satisfy itself that the use of the rated premises is consistent with the charitable objects of the organisation. This may entail an officer visiting the premises by appointment, for which relief is being sought.
- The Charities Act allows for certain charitably based organisations to be excepted from registration. If your organisation falls into an excepted category you will need to provide full details of your excepted status before the council will proceed with your application for relief under this part of the legislation.
- If you are in any way uncertain about the charitable status of your organisation, or its registration number or registered objects, you must resolve these matters with the charity commission, before application for relief can be considered. The address of the commission is :-
Central Registrar
Woodfield House
Tangier, Taunton
Somerset, TA1 4BL
Part b: Non-charitable organisations
Cornwall Council’s current policy is only to grant discretionary rate relief on the non-bar area of any non-charitable organisation that has a licensed bar on its premises. The rateable value of the premises will be apportioned between the bar and the non-bar element to arrive at the proportion on which relief may be granted. /
- The category “non-charitable organisation” includes most properly constituted clubs and societies and similar organisations that are conducted to provide facilities for members of the local community, covering a wide range of social, sporting and other interests. Individuals running proprietary clubs cannot apply, nor can firms or businesses which happen to run at a loss.
- The council expects the application to be made by an authorised officer of the organisation and that the organisation will have a written constitution*, rules* and a properly elected committee*. 2 Years audited accounts* are required to be submitted with the application.
- Applications submitted without the required supporting documentation cannot be considered by the council. This is because it is necessary for the organisation to first satisfy the council that it is properly organised and a suitable recipient of rate relief, in the best interests of all local taxpayers.
- In line with other financial aid available from lottery funds and other agencies, organisations seeking relief are expected to meet certain standards in their rules and procedures, including equalities issues.
- The government has produced guidelines against which your organisation will be measured, before relief will be considered.
-Is full membership open to all sections of the Community?
-If not, are there legitimate reasons for restrictions (e.g. sporting ability standard or other standard relevant to the organisation)?
-Are membership fees set at a reasonable level to achieve availability for all the community?
-Does the organisation actively encourage membership from particular groups in the community (e.g. young people, women, older age groups, the disabled or ethnic minorities)?
-Are the facilities made available to people other than members (schools, colleges or other organisations)?
b)Provision of facilities for your members:
-Does the organisation provide training or education for its members?
-Are these aimed at any of the special groups mentioned in a), above?
-Have the facilities been provided by self-help or grant-aid?
-Does the organisation run a bar and, if so, what is the balance between the social activities and other activities?
c)Other considerations
-Is the organisation affiliated to local or national organisations (e.g. local or national forums or representative bodies)?
-Does this involve local or national development of your organisation’s interests?
Part d: Assessing your organisation
- Your organisation’s application will be assessed and considered by the revenues dep’t once all the information required has been provided.
- Charity and non-charity organisation’s applications will normally be considered based on the application and evidence provided by its representatives. However, revenues reserves the right to carry out an official inspection of the premises at its discretion.