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  5. Religious Exemption from Business Rates

Religious Exemption from Business Rates

Buildings occupied by a religious body for the purpose of religious worship or related administration, and halls used in connection with such buildings and their occupiers' purpose, are exempt from business rates.

West Lothian Council will decide whether premises are used as a place of worship or related administration. Church halls may be ineligible if they are used mainly for non-religious purposes.

Subsidy Control

As the activity is non-economic in nature, organisations would generally not be regarded as undertakings and the relief would likely not be considered a subsidy.  

How to apply

To apply for this reduction please complete and submit our online form.