Discretionary rate relief policy

Accordingly, the general principles to be considered in applications for discretionary relief are as follows:

1. That discretionary rate relief under the provisions of the Local Government Finance Act 1988 be granted to qualifying organisations.
2. Charitable organisations qualifying for 80% mandatory relief be normally awarded 20% discretionary relief if the organisation does not have a licensed bar.
3. An organisation which operates a licensed bar must be able to demonstrate that the bar is not the primary or a significant attraction for the majority of its members.
4. An organisation which actively encourages membership from minority groups in the community eg young people, women, old age groups, persons with disability, ethnic minorities etc should be considered sympathetically.
5. Membership should normally open to all sections of the community.
6. If facilities are made available to people other than members, then this would normally be cause for more sympathetic consideration.
7. If the organisation provides training or education, this would normally be of advantage in the consideration of the application.
8. If the organisation provides facilities which otherwise the council might need to do, the application would receive more favourable consideration.
9. Any relief granted normally be for a period of three years.
10. Permanent profitable shops run by charities would not normally qualify.

Appendix A

Discretionary rate relief for sports clubs

1. That relief is calculated on the ratio of playing members, including junior members, to total membership, subject to the following exceptions
   1. Where the bar takings are under £100,000 per annum, full rate relief would apply.
   2. Where bar takings are over £100,000 but under £125,000, 75% rate relief would apply.
   3. Where bar takings are over £125,000 but under £150,000, 50% rate relief would apply.
   4. In cases which fall in 2 and 3 above the ratio of playing members to total members would be calculated and the method which produces the largest amount of relief would apply.
2. In the case of sports which require a considerable financial outlay to participate, clubs must be able to demonstrate that they have arrangements which enable the community at large to be members and actively participate.