Discounts for Business Rates

Charitable organisations and sports clubs

Discounts are available for registered charities, social enterprises, community interest companies and sports clubs.

This can include premises available for community use. The premises must be occupied by an organisation similar to a charity and bar takings cannot exceed 20 per cent of the property's total turnover. Other criteria may also apply.

If your organisation is a registered charity listed on the the register maintained by the Office of Scottish Charity Regulator and the property is occupied for wholly of mainly charitable purposes, you may be entitled to 80 percent mandatory relief.

We will determine whether a property is being used for wholly or mainly charitable purposes and have discretionary powers to top this up to 100 per cent relief.

Download mandatory and discretionary relief form

Page last modified: 13 January 2026

Non-Domestic Rates Team

Address: The Highland Council
PO Box 5650
Inverness
IV3 5YX

Telephone: 01463702984

Non-Domestic Rates relief schemes

View our Non-Domestic relief schemes