PART 6EXEMPTIONS AND RELIEF
Discretionary charitable relief: notification requirementsI146
1
A charging authority which wishes to make discretionary charitable relief available in its area must—
a
issue a document which—
i
ii
states the date on which the collecting authority will begin accepting claims for relief, and
iii
includes a policy statement setting out the circumstances in which discretionary charitable relief will be granted in its area;
b
publish the document on its website;
c
make the document available for inspection—
i
at its principal office, and
ii
at such other places within its area as it considers appropriate; and
d
send a copy of the document to the collecting authority (if it is not the charging authority).
2
Where a charging authority wishes to revise its policy on the granting of discretionary charitable relief in its area it must—
a
issue a document which—
ii
states the date from which the revised policy applies, and
iii
includes a revision of the policy statement mentioned in paragraph (1)(a)(iii);
b
publish the document on its website;
F1c
make the document available for inspection—
i
at its principal office, and
ii
at the places at which the document mentioned in paragraph (1) was made available for inspection under paragraph (1)(c)(ii), or, if the charging authority considers that any such places are no longer appropriate, such other places within its area as it considers appropriate; and
d
send a copy of the document to the collecting authority (if it is not the charging authority).
3
A charging authority which no longer wishes discretionary charitable relief to be available in its area must—
a
issue a statement giving notice to that effect and stating the last day on which the collecting authority will accept claims for relief;
b
publish the statement on its website;
c
make the statement available for inspection at the places at which the document mentioned in paragraph (1) was made available for inspection; and
d
send a copy of the statement to the collecting authority (if it is not the charging authority).
4
The day mentioned in paragraph (3)(a) must be no earlier than the end of the period of 14 days beginning with the date on which the statement mentioned in that paragraph is published on the charging authority’s website.