Charity means a body entered in the Scottish Charity Register and as such, mandatory relief can only be granted to bodies .
The definition of charitable purposes is
- relief of poverty
- advancement of religion
- other purpose beneficial to the community.
Discount and criteria
80% mandatory relief of the rates payable may be awarded to charitable organisations where they meet both of the following criteria
- property must be occupied by a charity or a trustee of a charity
- property must be used wholly or mainly for charitable purposes.
Charity shops can also receive mandatory relief if both of the following criteria are met
- wholly or mainly used for the sale of goods donated to the charity
- proceeds of the sale of goods are used for the purposes of the charity.
A further discretionary relief of 20% may also be available to charitable organisations.
The Council may award discretionary relief to any club, society or organisation, not established or conducted for profit and who occupy premises wholly or mainly for recreational purposes.