Under consideration PE2236: Transfer administration of mandatory charitable rates relief to independent third sector processes
Calling on the Scottish Parliament to urge the Scottish Government to transfer the administration of mandatory charitable rates relief from local authority non-domestic rates departments to an independent, third sector-led or community focused system. This will ensure that applications from volunteer-led charities are considered with a proper understanding of how voluntary organisations operate, rather than through a narrow revenue collection and enforcement lens.
Background information
The current system places the administration of mandatory charitable rates relief with local authority non-domestic rates departments operating in a revenue and enforcement culture. This leads to lengthy processes and enforcement action against volunteer-led charities qualifying for 80% mandatory relief under the Local Government (Financial Provisions etc.) (Scotland) Act 1962.
Moving to an independent, third sector-led process would allow assessments to be carried out with a better understanding of how voluntary organisations operate, reducing the burden on volunteering communities.
Volunteer Scotland’s April 2025 report shows formal volunteering in Scotland is in crisis. Administrative demands disproportionately burden volunteers who contribute during evenings and weekends, while local authorities use multiple paid officers. This creates unnecessary barriers for small volunteer-led charities.
5 signatures
This petition is now under consideration
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