Charities in occupation of a property are entitled to 80% Mandatory Charitable Rate Relief from their rates bill, providing the property is used wholly or mainly for charitable purposes. This leaves a liability of 20% of the charge, although relief up to the remaining 20% may be applied for under the Discretionary Rate Relief scheme - this is commonly known as ‘Top-up relief’.
Community Amateur Sports Clubs are entitled to the same level of relief as registered charities and are therefore entitled to 80% mandatory relief and can also be considered for a further 20% Discretionary Top-up Rate Relief.
Organisations which are not charities cannot qualify for Mandatory Charitable Rate Relief. However, they may apply for Discretionary Non-Profit Rate Relief. For further information about Discretionary Non-Profit Rate Relief, please click here (make a new link)
Please note that Sefton Council’s policy only allows backdating of Discretionary Top-Up 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 Top-Up 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 click 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 If this information is not provided within 21 days of applying online, then your application will be considered withdrawn.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 Top-Up 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.