Disabled relief
To qualify for relief in terms of the Rating (Disabled Persons) Act 1978 the premises on which relief is claimed must be used wholly or mainly for one of the purposes specified below or for a purpose ancillary to the purposes specified:
- The provision of residential accommodation for the care or after care of disabled persons or persons suffering from illness. (Note: that 'care' in this context does not include the provision of medical, surgical, or dental treatment i.e. hospitals and clinics are excluded);
- The provision of facilities for training, or keeping suitably occupied, disabled persons or persons suffering from illness;
- The provision of Welfare Services for disabled persons;
- The provision for disabled persons of facilities for employment or work in terms of Section 15 of the Disabled Persons (Employment) Act 1944;
- The provision of sheltered employment by a local authority in terms of Section 3 (1) of the Disabled Persons (Employment) Act 1958.
This relief is usually awarded to nursing homes, although other types of facilities associated with the welfare or training of disabled persons may also qualify.
- Download a disabled relief disabledreliefappnform (Word doc, 96 KB) together with a disabledreliefsuppinfform (Word doc, 116 KB)