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The Charity Commission for Northern Ireland
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Information on charitable exemption from rates

Charitable exemption can apply where a property is occupied by a charity and where the actual use of the premises is dedicated to the charitable objectives of that charity.

Being a charity does not necessarily mean you are entitled to exemption from rates. Both parts of the paragraph above require to be fulfilled before an exemption can apply, this means that Land & Property Services will require proof of (a) who is in occupation and (b) what activities are taking place within the premises.

For further information on charitable exemption for rates, the eligibility criteria for charitable exemption and examples where exemption will not apply please click here.