Mandatory relief

Charitable rate relief

Charities are entitled to mandatory rate relief from payment of the business rates on any non-domestic property that is wholly or mainly used for charitable purposes. Relief is given at 80 per cent of the bill. The Council also has the discretion to give further relief on the remaining bill.

Rate relief for sports clubs

This relief came into effect on 1 April 2004 and grants mandatory rate relief of 80% to sports clubs that have registered with the HM Revenue & Customs as Community Amateur Sports Clubs (CASCs).

Many amateur sports clubs can register as CASCs without making any changes to the way they operate. However, they must be able to satisfy the following:

• Is membership of the club open to the whole community?
• Are all the club's facilities available to members without discrimination?
• Does the club's constitution prevent profits of the club being distributed amongst it's members?
• Does the club provide facilities for and encourage participation in eligible sports?
• Does the club's constitution provide that on dissolution of the club, any net assets are to be applied for approved sporting or charitable purposes?

You check to see if your sports club qualifies for registration with HM Revenues and Customs.

Should you apply for registration and be successful, please send documentary evidence to the following address with your account number. Your Business Rate bill will be adjusted to show the relief with effect from the date of registration.

Tendring District Council
Benefits and Revenues Service (NNDR)
88-90 Pier Avenue
Clacton
Essex
CO15 1TN

Rate relief for businesses in rural areas

This applies to business within rural settlements within the Tendring area.  Businesses that qualify under this scheme from 1 April 2017 will receive 100% mandatory rate relief.  Each business must be:

• A sole shop, general store or post office with a rateable value of up to £8,500
• Any food shop with a rateable value of up to £8,500 (catering premises are not included)
• A sole petrol filling station or public house with a rateable value of up to £12,500

Full details can be found in the Council's policy.

Retail, hospitality and leisure relief

The government announced that the amount of relief from 1 April 2023 would be 75% for all eligible businesses, this was also applicable to the 2024/25 financial year.

As of 1 April 2025, the amount of relief was reduced to 40% for all eligible businesses.

This scheme was limited as below: -

You can claim up to £110,000 of support for all your eligible hereditaments under this scheme. This 'cash cap' of £110,000 applies at a Group company level, which means holding companies and subsidiaries cannot claim up to the cash cap for each company. The limit also applies to organisations that are not a company, but which have such an interest in a company that they would, if they were a company, be the holding company.

This scheme is subject to the subsidies chapter within the UK-EU Trade and Cooperation Agreement. The subsidies chapter applies to subsidies over the value of approximately £343,000 per beneficiary over a 3-year period - the 'Small Amounts of Financial Assistance limit'. The 3-year period is the current financial year and the 2 previous financial years.

Extended Retail Discounts granted in 2021/22 or 2022/23 do not count towards the limit.

COVID-19 business grants received from local government, and any other subsidy claimed under the Small Amounts of Financial Assistance limit over the 3-year period, should be counted.

To claim Retail, Hospitality and Leisure relief, you must not have exceeded either the:

• £110,000 cash cap for 2024/25
• Small Amounts of Financial Assistance limit of £343,000 over 3 years, including 2024/25

As of 1 April 2026, the Retail, hospitality & Leisure relief will move from being an annual discretionary relief to a permanent statutory multiplier.  

All qualifying retail properties with a rateable value up to £499,999 will automatically receive the new RHL multipliers as there are no cap limits.

Please check the government website for further information.