▁legisl ation ▁is ▁the ▁Local ▁Government ▁Fin ance ▁Act ▁ 1 9 8 8 . ▁The ▁relief s ▁are ▁not ▁straightforward , ▁and , ▁in ▁particular , ▁the ▁grant ing ▁of ▁the ▁dis cret ion ary ▁relief ▁( which ▁is ▁by ▁the ▁local ▁authority , ▁or ▁" b illing ▁authority ") ▁may ▁vary ▁from ▁place ▁to ▁place . ▁ ▁In ▁brief , ▁the ▁relief s ▁are ▁a ▁mand atory ▁ 8 0 % ▁relief ▁on ▁occupied ▁properties , ▁for ▁which ▁the ▁char ity ▁must ▁act ively ▁apply . ▁An ▁additional ▁dis cret ion ary ▁relief , ▁of ▁up ▁to ▁ 2 0 %, ▁can ▁also ▁be ▁applied ▁for . ▁The ▁zero ▁rating ▁relief ▁for ▁un occup ied ▁properties ▁will ▁apply ▁where ▁a ▁property ▁is ▁un occup ied ▁but ▁will , ▁when ▁next ▁occupied , ▁be ▁used ▁wh olly ▁or ▁mainly ▁for ▁char itable ▁purposes ▁( or ▁those ▁of ▁a ▁community ▁amateur ▁sports ▁club ). ▁ ▁Being ▁a ▁registered ▁char ity ▁is ▁conclus ive ▁proof ▁of ▁char itable ▁status , ▁but ▁is ▁not ▁the ▁only ▁method ▁to ▁establish ▁it . ▁Sim ply ▁being ▁owned ▁by ▁a ▁char ity ▁will ▁not , ▁however , ▁be ▁sufficient ▁to ▁qual ify ▁for ▁the ▁relief s . ▁The ▁property ▁must ▁also ▁be ▁used ▁wh olly ▁or ▁mainly ▁for ▁char itable ▁purposes , ▁and ▁the ▁criteria ▁set ▁out ▁in ▁the ▁Local ▁Government ▁Fin ance ▁Act ▁ 1 9 8 8 ▁must ▁also ▁be ▁met . ▁The ▁criteria ▁for ▁el ig ibility ▁are ▁not ▁straightforward ▁and ▁there ▁is ▁some ▁case