UK Finance Act 2010, Schedule 6 (pg 93) http://www.legislation.gov.uk/ukpga/2010/13/pdfs/ukpga_20100013_en.pdf There is a new definition of a "charity" in the UK that came into effect on 08 April 2010. I don't know what scope and applicability it has regarding charitable rates relief in the UK, though. Please have a read and give your opinion. I have pooned the three London authorities and Sunderland about this already to ask for clarification. Edit: I mean page 93, Schedule 6, section 30 Edit: Maybe it does not apply as business rates is not on the list. But VAT is and we know the cult gets VAT relief in the UK.