Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Not-for-profit definition

What does Not-for-profit mean? In legal practice, not-for-profit describes an organisation whose governing documents prevent the distribution of profits to members, owners or shareholders; any surplus is retained and applied to its purposes. The term is descriptive rather than a defined legal status and is broadly used, and understood consistently, across England and Wales, Scotland, Northern Ireland and Ireland. It broadly aligns with “non‑profit distributing”. Charities are a subset of not‑for‑profit bodies: they may generate surpluses, but must apply them solely to their charitable objects and cannot distribute them. Charity status is conferred by statute and regulation (eg Charities Act 2011, the 2005 and...

Business rates for charities and not-for-profits: reliefs, exemptions, empty properties, private schools reforms, valuations, appeals, mitigation and risks (England and Wales)

Published by a LexisNexis Local Government expert

Practice notes

This Practice Note outlines compulsory and discretionary business rates relief for charities, plus empty property rates, mitigation and risk.

FORTHCOMING CHANGE: The Charities Act 2022 (CA 2022) received Royal assent on 24 February 2022 and will be introduced in phases up to March 2024. It implements the majority of the recommendations from the Law Commission’s 2017 report, ‘Technical Issues in Charity Law’. For a summary of the accepted recommendations, see News Analysis: Government response to Law Commission report ‘Technical Issues in Charity Law’. For further guidance on the roll-out of CA 2022, see News Analysis: Charities Act 2022-what do we know so far?

Discretionary relief

Under sections 43(6) and 47 of the Local Government Finance Act 1988 (LGFA 1988) and LGFA 1988, Sch 4ZA Pt 2, para 2, a charity occupying commercial premises qualifies for a mandatory 80% reduction in business rates, provided the premises are used wholly or mainly for charitable purposes.

Local authorities (LAs) also have discretion to award the remaining 20% as an additional reduction.

This can be relevant:

where the ratepayer is a charity and the property is wholly or mainly used for charitable purposes...

To view the latest version of this document and thousands of others like it, sign-in with LexisNexis or register for a free trial.

Web page updated on 28/05/2026

Popular documents

Using the Judicial College Guidelines to assess general damages in personal injury claims

When evaluating a general damages claim, the practitioner ought initially to refer to the Judicial College Guidelines (JCG)...

Tomlin orders in England and Wales: CPR guidance on drafting, confidentiality, approval, variation, enforcement, limitation, CCA issues, court-specific requirements, sample wording and precedents

This Practice Note This Practice Note reviews mechanisms used in settling litigation. A Tomlin order consists of a consent order paired with a schedule. It operates to stay proceedings on terms that have been agreed. The provisions contained in the schedule may remain confidential. This Practice Note describes the scope of confidentiality attaching to the schedule and sets out how it differs from a standard consent order. Sample wording for a Tomlin order is included, alongside links to precedents, as well as guidance on court approval. It also addresses varying, setting aside and enforcing a Tomlin order, including the considerations the court will take into account when handling applications for each. Further guidance is provided on interpreting and applying the relevant provisions of the CPR; however, some courts and divisions impose very specific requirements for both drafting and approval, and for approaching the schedule and confidentiality issues. Accordingly, you must consider the particular rules and court guide provisions in the forum where your claim is proceeding when drawing up the Tomlin order...

Precedent: Deed of Surrender of Lease with Optional Premium, Settlement and Release, Landlord, Mortgagee and Guarantor Consents, Reimbursement and HM Land Registry Provisions (England and Wales)

Date [ date ] Parties [ name of Landlord ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Landlord) [ name of Tenant ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Tenant) [ [ name of Guarantor ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Guarantor) ] [ [ name of Mortgagee ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Mortgagee) ] Definitions Within this Deed, the terms below shall be interpreted as follows: [ Annual Rent • the annual sum reserved under the Lease; ] [ Insurance Rent • the Tenant’s share of the Landlord’s costs of insuring the Property (as set out in the Lease); ] Lease • the lease of the Property dated [ date ], entered into between (1) [ the Landlord OR [ name ...

Precedent Statutory Declaration: Standard Wording under the Statutory Declarations Act 1835

I, [ name ], of [ address ], solemnly and sincerely state that: [ Matters to be verified, set out in numbered paragraphs ] I make this solemn statement in good conscience, believing it to be true, and pursuant to the provisions of the Statutory Declarations Act 1835. DECLARED at [ details ] this [ day ] day of [ month and year ] Before me ................................................................................ [ signature of the person before whom the declaration is made ] A [ commissioner for oaths OR [ solicitor OR [ insert other qualification ] ] authorised to administer oaths ]...