Rate relief for Charities in Northern Ireland

Rate Relief

Charities typically enjoy full rate relief on property they own, resulting in substantial savings for the charity.

The property however must be must be occupied and used by the charity for solely charitable purposes. Such charitable purposes may include the 'advancement of education' or the 'relief of poverty'.

Confusion can arise where part of the property in question is used for non-charitable purposes. Land & Property Services will apportion the rate relief based on the proportion of the premises used for the respective charitable & non-charitable objectives.

Example: A charity shop does not have to pay rates if it sells only donated goods but if it was to sell goods purchased from a wholesaler then the value of relief is apportioned between the two uses.