Mandatory charitable relief
State aid
A mandatory charitable exemption cannot be granted where it would constitute a State aid. However, if a mandatory charitable exemption would otherwise have been allowed, and the Charging Authority has a published policy on discretionary charitable relief under Regulation 45, then a charitable institution may be able to benefit from relief to the extent to which it is not a notifiable State aid.
Broadland District and South Norfolk Councils do not offer discretionary charitable relief.