Religious Exemption From Rates
135. The key legislation is section 22 of the Valuation and Rating (Scotland) Act 1956.
136. Buildings occupied by a religious body for the purpose of religious worship or related administration, and halls used in connection with such buildings and their occupiers' purpose, are exempt from rates.
137. The council decides whether premises are used as a place of worship or related administration. Church halls may be ineligible if they are used mainly for non-religious purposes.
138. Although not a statutory requirement, some councils request applications for monitoring purposes.
139. Councils may also offer relief to properties occupied by an institution or organisation which was not established or conducted for profit and whose main object is religious.
140. As the activity is non-economic in nature, organisations would generally not be regarded as undertakings and the relief would likely not be awarded as TCA MFA.
There is a problem
Thanks for your feedback