If a charity is liable for rates the key question is whether the property could be classed as ‘non-domestic property’: because a charity is entitled to some mandatory and discretionary reliefs on such property. Non-domestic properties include offices which are occupied by a charity but do not include properties such as residential nursing homes.

If a charity is liable for rates it is worth investigating the exemptions available to the residents to ensure that rates are not being paid where they are not due. Given that this can change depending on who is living in the property, the situation should be monitored regularly.