General 41: Non Domestic Rates & Exempt Charities – 80% relief available

Posted on 3 June 2016 by education.finance

Any school that is deemed a Charity or has Exempt Charity Status should qualify for charitable rate relief of 80%. This is an automatic relief applied direct to the Non-Domestic Rate bill

Voluntary aided, Voluntary controlled, Foundation trust schools, Academies and sixth form colleges are exempt charities.

If your school is not currently receiving this relief can you please contact your District Council and notify them of the school’s exempt charitable status and the date that this applied from.

The District Council should then amend the bills and backdate the relief from the time the school achieved this charitable status.

Any refund received for Non-Domestic Rates from the District Council should be put against ledger code 2341

As Rates are 100% funded via the School Budget Share, an adjustment will be required for the same time period. Please supply copies of any revised bills to Cristina Geary at Devon County Council – preferably by email or fax. (Cristina.geary@devon.gov.uk)

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Please see link for guidance on exempt charities: https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/294996/Academies_as_exempt_charities_FINAL3.pdf

Please see link on charitable rates relief: https://www.gov.uk/apply-for-business-rate-relief/charitable-rate-relief