§ Mr. LlwydTo ask the Secretary of State for the Environment if he will make it his policy to exclude charities and voluntary organisations from the uniform business rate.
§ Mr. Robin SquireNo. The needs of charities have long been recognised in reliefs from taxes. In England and Wales they enjoy 80 per cent. mandatory rate relief on all property occupied for charitable purposes. It can be topped up to 100 per cent. at charging authorities' discretion. Non-profit-making bodies in England and Wales are eligible for relief of up to 100 per cent. at charging authorities' discretion. The discretion permits authorities to reflect the benefit derived by charge payers who bear part of the cost of the relief.