We may be able to award discretionary rate relief either:
- to top up any mandatory relief you get, or
- if you can’t get mandatory relief at all.
We have discretion to grant rate relief of up to 100% on properties occupied by certain non-profit making bodies:
- Registered charities should apply for mandatory rate relief of 80% first. We may top it up to 100% relief at our discretion.
- Sports clubs should apply for Community Amateur Sports Club (CASC) status which gives 80% relief. We may top it up to 100% relief at our discretion. Register as a CASC with HM Revenue and 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 will look at things like:
- How you use the property
- Membership fees
- How much it costs to join
- Is it open for everyone to join
- What percentage of members are residents of Cornwall
We expect your organisation to encourage diverse and inclusive membership.
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.
Apply for Discretionary Relief
How the relief is funded
Funding for discretionary relief comes from both us and central government.