Council rates paid by schools
Find out which rates schools are and are not required to pay to local council.
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Boards do not have to pay general rates for school land to the local council. The Crown is exempt under the Local Government (Rating) Act 2002. There is an exception for teacher and caretaker houses, and schools do have to pay targeted rates, detailed within the guidance.
- Schools do not have to pay
- Local Government (Rating) Act 2002
- General rates for houses
- Targeted rates
- Further information
Schools do not have to pay general (land) rates
Boards do not have to pay general (land) rates to the local council.
If necessary, refer local council to Section 8(1), Local Government (Rating) Act 2002(external link) which states that the land described in part one of Schedule 1 is non-rateable.
Local Government (Rating) Act 2002
Schedule 1, Local Government (Rating) Act 2002(external link) lists the ‘educational establishments’ that this applies to and includes:
- state schools
- state-integrated schools
- specialist schools
- specialist institutions as defined in Schedule 2, Education and Training Act 2020(external link)
- private schools and
- not for profit early childhood education centres.
General rates for houses
Schools still have to pay general rates for Houses for teachers and caretakers that are on separate land titles and under board management, if they are not predominantly tenanted by a teacher or caretaker at a discounted or subsidised rate.
Targeted Rates
Schools do have to pay ‘targeted’ rates for sewerage (wastewater), water and rubbish collection if these are separately charged by the local council.
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