Rates Exemption - Charitable Purposes

The purpose of this policy is to outline the Council's approach to assessing whether land falls within the Charitable Exemption.

The objective of this policy is to increase community awareness about the circumstances that give rise to an entitlement to the Charitable Exemption. While the entitlement to the Charitable Exemption will always depend on the specific factual circumstances in each case, the Council seeks to explain the exemption and the way that the Council will assess whether or not it will apply.

The entitlement to the Charitable Exemption is ultimately a matter of law and is not subject to the discretion of the Council. Nevertheless, the Council has the practical task of assessing whether or not the exemption will apply. This policy sets out how it intends to do so.