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Relief from NNDR

Request Description

Please provide your Council's response as to whether Mandatory Charitable 80% Relief would be granted to an Independent School where the Ratepayer is a Limited Liability Partnership (LLP) and annual profits are shared between three Partners.

Under the guidance of Charitable Relief, Schools who are not state funded are liable to pay their own business rates. However if they are Academies, Free Schools, Foundation, Trust or Voluntary Aided they qualify as exempt charities and carry 'Charitable Status' giving them the same relief as registered charities.

Request Date14 March 2016
Requested byIndividual
Released Date  

20 April 2016     


While the information you request calls for speculation and is outside the scope of the FOI act our revenues and benefits section responded with the following information:

If a registered charity uses a rated hereditament in conjunction with its stated Charitable purposes then they are legally entitled to receive 80% Mandatory Charitable relief. If the Ratepayer is not a registered charity or trustees of a charity then they would not get the Mandatory relief

Ordinarily an LLP cannot be a registered charity because it is neither a charitable trust nor a charitable company (limited by guarantee). However if the occupying body of an academy school is an LLP, it is a charity by virtue of s.12 Academies Act 2010, and as it will be occupied as a state school, it will most likely be mainly occupied at least for charitable purposes and so mandatory relief can be awarded.

It should be noted that - If an LLP is the rateable occupier of an independent school which is not an: -Academy, Free School, Foundation School, Voluntary Aided School it will not be a charity and so will not be entitled to mandatory relief. Please also note that - "Academies, Free Schools, Foundation, Trust or Voluntary Aided schools" which are charities by statute still have to satisfy the test of being "...wholly or mainly used for charitable purposes..." As do independent schools which are registered charities. In order to be granted the 80% Mandatory Rate Relief that statute requires to be awarded when the qualifying criteria has been met.