Sefton Council recognises that the voluntary and community sector makes a major contribution to the economy, health and well-being of the people who live and work in Sefton. Therefore the Council has the discretion to award relief of up to 100% to organisations which are not established for profit.
Non-profit making organisations, for the purposes of awarding Discretionary Non-Profit Rate Relief are:
- Properties where all or part is occupied for the purposes of one or more institutions or other organisations which are not established or conducted for profit and their main objectives are charitable or are otherwise philanthropic or religious or concerned with education, social welfare, science, literature, or the fine arts: or
- Properties wholly or mainly used for the purposes of recreation, and all or part of it is occupied for the purpose of a club, society or other organisation not established or conducted for profit.
A non-profit organisation is an organisation that uses surplus revenues to achieve its goals rather than distributing them as profit or dividends.
The following matters will be taken into account when considering a Discretionary Non-Profit Rate Relief application (list is not exhaustive):
- The main objectives of the organisation/sports club
- How the organisation supports and links into the Council’s corporate vision and priorities
- The use of the property and how that use links to objectives of the organisation/voluntary sector sport
- Whether the facilities provided include education and/or training for members as a whole or for special groups
- Any membership and fee structure and whether the facilities are accessible to all Sefton residents, including whether there are concessions for certain groups, for example people on a low income or young people under 18
- If covered by a membership scheme, membership numbers and the number and percentage of these members that are Sefton residents
- If the organisation has due regard to equality issues and if its facilities are used by all members of the community
- Whether the organisation/sports club is a local or national organisation and support available from national organisation if appropriate
- The impact of not granting relief on the organisation/sports club and the local community
- Number of people that use the service/facilities and the percentage that are residents of Sefton
- An outline of how the organisation/sports club contributes to the local area and if appropriate the extent to which the facilities provided reduces the demand for Council services or produces savings for the Council
- Details of any other relief or support received including that provided by Sefton Council
- Details of other organisations/sports clubs in the area providing a similar service
- The amount of relief requested
We will also consider additional financial and other information provided in support of the application including:
- How the organisation/sports club is financed
- If the organisation runs a bar or food provision, the level of income from this activity and how this money is used
- Whether the organisation operates at a local or national level and where appropriate, the local and national funding streams and financial position of the organisation
- Details of fund-raising activities undertaken by the organisation/sports club
- The past three years' audited accounts, or, in the case of a new organisation/sports club, an estimate of annual income and expenditure and cash flow forecast for a minimum of the next twelve months
- Statement(s) of the Council’s Specialist Business Advisor
It is important to note that the Council decides whether relief should be awarded on the circumstances of each application. There is no automatic right to receive relief.
Please note that Sefton Council’s policy only allows backdating of Discretionary Non-Profit Rate Relief providing an application for such relief has been received by 30th September of any relevant financial year. In respect of this application, Discretionary Non-Profit Rate Relief can only be backdated to 1st April of the previous financial year.
As 99% of the discretionary relief awards come directly from the Council’s own collection fund, awards are only made after giving careful consideration to the Council’s wider financial position, its Council Tax payers, its own discretionary rate relief policies, Government guidance and the priorities outlined in the Council’s Corporate Strategy.
Business Rates Discretionary Rate Relief is likely to amount to a subsidy. For more information please go to the Business Rates Subsidy Control webpage.
To make an application, please fill out the application form. You must read all the notes on Discretionary Rate Relief before beginning the online form.
The online form clearly details the information required to support your application. An application will only be considered when you have fully completed the form and provided all requisite supporting information and evidence. If this information is not provided within 21 days of applying online, then your application will be considered withdrawn.
Please note whilst your application is being processed, your current rates are due and payable in accordance with your latest rate demand.
Once a decision has been made, we will write to you to confirm this. If relief is awarded an amended rates demand will be issued with new payment instructions. This will take account of any payments that you have already made. Any overpayment may be refunded or credited to any other amounts due to the Council or to future rate bills.
There is no statutory right of appeal against a decision regarding discretionary rate relief made by Sefton Council. However, ratepayers can request to have a decision reviewed if they are dissatisfied with the outcome.
FRAUD WARNING: If you knowingly submit a form and it is found to be false, you could be subject to prosecution.
You must notify Sefton Council immediately if there are any changes in circumstances that may affect a discount or a relief.
To support your Discretionary Rate Non-Profit Relief application, you may be contacted by the Council’s specialist business advisor to discuss your application further. We may also arrange for one of our inspectors to visit the property.
Further advice and help for businesses is available from InvestSefton.