---
title: "Rating (Charity Shops) Act 1976"
id: dd2fd8a1-da54-4ad6-9c48-9c37423ffa8a
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: statute
in_force: true
publisher_url: https://www.legislation.gov.uk/ukpga/1976/45
attribution: "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
solon_url: https://solon.orangecat.ch/law/dd2fd8a1-da54-4ad6-9c48-9c37423ffa8a
language: en
in_force_from: 1991-02-01
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/ukpga/1976/45/data.xml
read_on: 2026-11-08
sha256: d891b83680ef5062d885185cd6aa6a68232f9eaf4ae13943cc0a22d5afe07534
provisions: 3
---

# Rating (Charity Shops) Act 1976

## Title and introductory text {#prelims}

Rating (Charity Shops) Act 1976
1976 c.45
An Act to amend section 40 of the General Rate Act 1967 and section 4 of the Local Government (Financial Provisions etc.) (Scotland) Act 1962 as respects charity shops.
[6th August 1976]

## 1 {#section-1}

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) At the end of section 4 of the Local Government (Financial Provisions etc.) (Scotland) Act 1962 (relief for charitable andother organisations), there shall be added the following sub-section —
(11) Without prejudice to the meaning of the expression “wholly or mainly used for charitable purposes”, lands and heritages shall be treated as so used, for the purposes of subsection (2> of this section, if —
(a) they are used wholly or mainly for the sale of goods donated to a charity; and
(b) the proceeds of sale (after any deduction of expenses) are applied for the purposes of a charity.
.
(2)
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 2 Short title and extent. {#section-2}

(1) This Act may be cited as the Rating (Charity Shops) Act 1976.
(2) This Act does not extend to Northern Ireland.