Relief and remission

Charity and Registered Community Amateur Sports Club Relief

Where your organisation is a registered charity, listed on the register maintained by the Office of the Scottish Charity Regulator (OSCR), and the property occupied by your organisation is used "wholly or mainly for the charitable purposes", you may be entitled to 80% mandatory rates relief.  The Highland Council will determine whether a property is being used "wholly or mainly for charitable purposes" and has discretionary powers to top this relief up to 100%.  The same levels of mandatory and discretionary relief are available to registered community amateur sports clubs. Eligible licensed sports clubs can qualify for 80% mandatory relief.

Mandatory/Discretionary Relief Form

Non-Profit Making Organisations Relief

The Highland Council has discretion to give relief to premises occupied by non-profit making organisations and clubs for activities related to eductaion, social welfare, science, literature or the fine arts and community halls.

Mandatory/Discretionary Relief Form

Disabled Relief

Premises occupied by organisations whose activities are related to the residential care or training of disabled persons.

Disabled Relief Application Form

Hardship Relief

The Highland Council has discretion to give relief in special circumstances.  For further information please contact the Non Domestic Rates Team.