Updated data on national non-domestic rates collected by local authorities in England 2017-18 have been published (NB business rates is a devolved responsibility).

Total relief provided to charitable occupations (that is both mandatory and discretionary relief) amounted to approx. £1.9 billion in respect of 2017-18. This is a £200m (11.8%) increase on the 2016-17 total which was £1.7bn. Full details on the cost of reliefs from national non-domestic rates 2013-14 to 2017-18 can be read here.

This demonstrates the continuing importance of business rates relief for charities, but this concentrated mainly in mandatory (80%) relief with discretionary relief continuing to be squeezed with approximately £431m not awarded in 2017-18.

*Update* MHCLG has now estimated that total relief provided to charitable occupations (mandatory and discretionary relief) is expected to amount to £2bn (for England) in respect of 2019-20, and these reliefs will account for 41% of the total relief to be granted

Mandatory relief for charities

• 2013-14: £1.39bn
• 2014-15: £1.48bn
• 2015-16: £1.56bn
• 2016-17: £1,62bn
• 2017-18: £1.83 bn

Total mandatory relief was £3.84bn (charity relief therefore = 47.7% of total mandatory relief)

Discretionary relief for charities

•  2013-14: £43m
• 2014-15: £44m
• 2015-16: £44m
• 2016-17: £44m
• 2017-18: £44m

Total discretionary relief was £306m (charity relief therefore = 14.4% of total discretionary relief)

 Mandatory relief for CASCs

•  2017-18: £19m

 Discretionary relief for Non-profit making bodies

•  2017-18: £37m

Discretionary relief for CASCs

•  2017-18: £1m