Exemption from Rates

Summary

The Treasury responded to a request for a list of properties exempt from rates under section 74 of the Rating and Valuation Act 1953 for the year ending 31 March 2025. The authority provided a partial list of addresses and claimants, though some entries were redacted citing section 25 exemptions.

Key Facts

• The request covered rate exemptions for the year to 31 March 2025 under section 74 of the Rating and Valuation Act 1953.
• The Treasury provided a list containing property addresses and the names of organizations claiming exemptions.
• Multiple properties owned by The Manx Community Housing Trust and Marown Parish Community Care were listed as exempt.
• Several entries in the response were redacted with the notation 's.25', indicating withheld information.
• The response was issued on 28 March 2025, 24 days after the request was received.

Data Disclosed

• 31 March 2025
• section 74
• Rating and Valuation Act 1953
• 2025-03-04
• 2025-03-28
• 7 pages
• 2 documents
• s.25

Exemptions Cited

• s.25

Original Request

Please provide a list of all properties holding an exemption from rates under section 74 of the Rating and Valuation Act 1953 (as amended) in respect of the year to 31 March 2025 showing: a) the address of each property, b) the name of the person, persons or organisation claiming the exemption for that property

Data Tables (5)

Full Response Text

Account Name (address) Customer Name 1 EYRETON PARK (CHARITY) MAROWN PARISH COMMUNITY CARE 1 GLEN DARRAGH GARDENS (CHARITY) AUTISM INITIATIVES UK 1 GLENFABA COTTAGES CORRIN TRUSTEES 10 CLIFTON TERRACE - 1ST FL FLAT (CHARITY) THE MANX COMMUNITY HOUSING TRUST FLAT 3 10 CLIFTON TERRACE (CHARITY) THE MANX COMMUNITY HOUSING TRUST FLAT 4 10 CLIFTON TERRACE (CHARITY) THE MANX COMMUNITY HOUSING TRUST 10 CLIFTON TERRACE - GR FL FLAT (CHARITY) THE MANX COMMUNITY HOUSING TRUST 11 TYNWALD STREET CROSSROADS CARE 11 WATERLOO ROAD JANE QUAYLE TRUST 11 WOODBURN SQUARE - FLAT 1 (CHARITY) THE MANX COMMUNITY HOUSING TRUST 11 WOODBURN SQUARE - FLAT 2 (CHARITY) THE MANX COMMUNITY HOUSING TRUST 11 WOODBURN SQUARE - FLAT 3 (CHARITY) THE MANX COMMUNITY HOUSING TRUST 13 PEEL ROAD PRAXIS CARE 14 MONA TERRACE MANX NATIONAL HERITAGE 14 TYNWALD TERRACE THE MANX COMMUNITY HOUSING TRUST 16 GLEN DARRAGH GARDENS (PLOT 15) AUTISM INITIATIVES UK

19 CASTLE STREET (CHARITY) BRITISH RED CROSS SOCIETY 2 EYRETON PARK (CHARITY) MAROWN PARISH COMMUNITY CARE 2 MICHAEL STREET SHARE THE CARE LTD 20 FINCH ROAD THE ISLE OF MAN ISLAMIC ASSOCIATION 21 DERBY SQUARE - FLAT 1 (CHARITY) THE MANX COMMUNITY HOUSING TRUST 21 DERBY SQUARE - FLAT 3 (CHARITY) THE MANX COMMUNITY HOUSING TRUST 21 DERBY SQUARE - FLAT 4 (CHARITY) THE MANX COMMUNITY HOUSING TRUST 21 DERBY SQUARE - FLAT 5 (CHARITY) THE MANX COMMUNITY HOUSING TRUST 21 DERBY SQUARE - FLAT 6 BASEMENT (CHARITY) THE MANX COMMUNITY HOUSING TRUST 21 DERBY SQUARE - OFFICE (CHARITY) THE MANX COMMUNITY HOUSING TRUST 230 INDUSTRIAL ESTATE - PART (CHARITY) DEPARTMENT OF INFRASTRUCTURE 3 ALBANY LANE HOUSING MATTERS IOM 3 CHAPEL LANE (CHARITY) SAVE THE CHILDREN FUND 3 EYRETON PARK (CHARITY) MAROWN PARISH COMMUNITY CARE 3 GLENFABA COTTAGES CORRIN TRUSTEES 3 MARKET HILL - SHOP (CHARITY) ROYAL NATIONAL LIFEBOAT INSTITUTION 3 SOMERSET ROAD (CHARITY) THE MANX DEAF SOCIETY 3 THE GROVE MUSIC & ARTS FOUNDATION 35 ALLAN STREET - FLAT 1 (CHARITY) THE MANX COMMUNITY HOUSING TRUST 35 ALLAN STREET - FLAT 2 (CHARITY) THE MANX COMMUNITY HOUSING TRUST 4 EYRETON PARK (CHARITY) MAROWN PARISH COMMUNITY CARE 4 STATION ROAD (CHARITY) AGE ISLE OF MAN 42 VICTORIA ROAD - FLAT 1 PRAXIS CARE GROUP 42 VICTORIA ROAD - FLAT 2 PRAXIS CARE GROUP 42 VICTORIA ROAD - FLAT 3 PRAXIS CARE GROUP 42 VICTORIA ROAD - FLAT 4 PRAXIS CARE GROUP 42 VICTORIA ROAD - FLAT 5 PRAXIS CARE GROUP 42 VICTORIA ROAD - MAISONETTE PRAXIS CARE GROUP 5 EYRETON PARK (CHARITY) MAROWN PARISH COMMUNITY CARE 5 VICTORIA PLACE THE SAMARITANS OF THE ISLE OF MAN 51 MAIN ROAD (CHARITY) L CHESHIRE FOUNDATION (IOM) LTD 6 ALBERT STREET I O M VICTIM SUPPORT 6 EYRETON PARK (CHARITY) MAROWN PARISH COMMUNITY CARE 64 PARLIAMENT ST SHOP (CHARITY) AGE ISLE OF MAN 7 EYRETON PARK (CHARITY) MAROWN PARISH COMMUNITY CARE 7 TEMPERANCE TERRACE JANE QUAYLE TRUST c/o DICKINSON CRUICKSHANK 73/75 STRAND STREET c/o BLACK GRACE COWLEY 76 BUCKS ROAD (CHARITY) SHARE THE CARE LTD s.25 s.25 s.25 s.25 s.25 s.25 s.25 s.25 s.25 7A MARKET PLACE (CHARITY) WILDLIFE LTD 8 EYRETON PARK (CHARITY) MAROWN PARISH COMMUNITY CARE 8 ST PAULS SQUARE TREASURED 83 PARLIAMENT ST (CHARITY) SHARE THE CARE LTD 83A PARLIAMENT ST (CHARITY) HOSPICE PROPERTIES LIMITED 88 BUCKS ROAD - SHOP M S P C A 9 ARBORY ST (CHARITY) SHARE THE CARE LTD 9/11 STRAND STREET SHARE THE CARE LTD APT 1 5-6 WAVERLEY TERRACE (CHARITY) THE MANX COMMUNITY HOUSING TRUST APT 2 5-6 WAVERLEY TERRACE (CHARITY) THE MANX COMMUNITY HOUSING TRUST APT 3 5-6 WAVERLEY TERRACE (CHARITY) THE MANX COMMUNITY HOUSING TRUST APT 4 5-6 WAVERLEY TERRACE (CHARITY) THE MANX COMMUNITY HOUSING TRUST APT 5 5-6 WAVERLEY TERRACE (CHARITY) THE MANX COMMUNITY HOUSING TRUST APT 6 5-6 WAVERLEY TERRACE (CHARITY) THE MANX COMMUNITY HOUSING TRUST APT 7 5-6 WAVERLEY TERRACE (CHARITY) THE MANX COMMUNITY HOUSING TRUST APT 8 5-6 WAVERLEY TERRACE (CHARITY) THE MANX COMMUNITY HOUSING TRUST ARD JERKYLL - CATTERY (CHARITY) M S P C A ARD WHALLIN (CHARITY) DEPT OF EDUCATION SPORT AND CULTURE ASAHI HOUSE FISTARD PROPERTY INV LTD BALLACUBBON FARM - LAND HOME OF REST FOR OLD HORSES BALTHANE INDUSTRIAL ESTATE MANX NATIONAL HERITAGE BAND ROOM - ONCHAN SILVER BAND BANDROOM (CHARITY), Ballafesson, Rushen BEACONSFIELD HOUSE ADORN PROPERTIES LTD BONWICK HOUSE (CHARITY) THE ISLE OF MAN CHILDRENS CENTRE BOURNE CONCOURSE - UNIT 4 (CHARITY) MANX CITIZENS ADVICE EVANGELICAL CHURCH HALL (CHARITY) OWNER/OCCUPIER BRITISH LEGION HALL (CHARITY) BRITISH LEGION- PORT ERIN HERITAGE CENTRE PORT ERIN COMMISSIONERS CAFE ARD JERKYLL M S P C A CAR PARK (CHARITY), Droghadfayle Road, Port Erin CASTLE RUSHEN MANX NATIONAL HERITAGE CENTENARY HALL (CHARITY) THE OCCUPIER CHASMS - STORE (CHARITY) MANX NATIONAL HERITAGE CHESHIRE MEWS (CHARITY) L CHESHIRE FOUNDATION (IOM) LTD CHURCH FARM - LAND MANX NATIONAL HERITAGE CHURCH FARM HOUSE MANX NATIONAL HERITAGE CHURCH HALL (CHARITY) ONCHAN METHODIST CHURCH CHURCH HALL (CHARITY) ST JOHNS CLOSE ILLIAM, GLEN DARRAGH RD (CHARITY) THE ISLE OF MAN CHILDRENS CENTRE COMMUNAL LOUNGE HALL AND PREMISES (CHARITY) THE SECRETARY CASTLETOWN & MALEW COMMUNITY CENTRE (charity), Knockaloe, Patrick CONFERENCE CENTRE (CHARITY) TYNWALD MILLS (IOM) LTD COOIL BANE - GARAGE MANX NATIONAL HERITAGE CORRIN HOUSE (CHARITY) MANX BLIND WELFARE SOCIETY CORRIN MEMORIAL HOME (CHARITY) CORRIN TRUSTEES COURT HOUSE PARLIAMENT STREET RAMSEY THE HUB (CHARITY NO 1330) CREBBINS COTTAGE MANX NATIONAL HERITAGE (CHARITY)OLD SCHOOL HSE, CRONKBOURNE MANX CANCER HELP METHODIST HALL (CHARITY), Station Road, Crosby CUMMEL BEG CREGNEISH MANX NATIONAL HERITAGE DAVID GRAY HOUSE 6 DRURY TERRACE SALVATION ARMY TRUSTEE CO LTD EARY CUSHLIN (CHARITY) MANX NATIONAL HERITAGE EARY CUSHLIN - GARAGE (CHARITY) MANX NATIONAL HERITAGE EBENEEZER HALL (CHARITY) ELLAN VANNIN GYMNASTICS CLUB ELM TREE HOUSE (CHARITY) SHARE THE CARE LTD (CHARITY) ERIN ARTS CENTRE s.25 s.25 s.25 s.25 s.25 s.25 s.25 s.25 s.25 s.25 s.25 FAIRFIELD HOUSE MANX HERITAGE FOUNDATION 8 HAGUE WALK AUTISM INITIATIVES UK FIRST FLOOR FLAT 14 YORK ROAD (CHARITY) THE MANX COMMUNITY HOUSING TRUST FLAT 1 1-2 PARSONAGE ROAD JANE QUAYLE TRUST c/o DICKINSON CRUICKSHANK FLAT 2 1-2 PARSONAGE ROAD JANE QUAYLE TRUST c/o DICKINSON CRUICKSHANK FO GHLION (CHARITY) ST CHRISTOPHERS FELLOWSHIP GARAGE BRIDGE STREET MANX NATIONAL HERITAGE GLEN ROYD (CHARITY) PRAXIS CARE GROUP GRACE BAPTIST CHURCH (CHARITY) GROUND FLOOR FLAT 14 YORK ROAD (CHARITY) THE MANX COMMUNITY HOUSING TRUST GROVE RURAL LIFE MUSEUM MANX NATIONAL HERITAGE HARRY KELLYS COTTAGE MANX NATIONAL HERITAGE HUT AND PREMISES SHIPYARD ROAD(CHARITY) 1ST RAMSEY SCOUTS (CHARITY) ROYAL BRITISH LEGION HOUSING ASSOC INFORMATION CENTRE (CHARITY), Ballaghennie, Bride The Occupier KINDERGARTEN BUCHAN SCHOOL THE BURSAR KIRK BRADDAN VICARAGE 8 TYNWALD TERRACE THE MANX COMMUNITY HOUSING TRUST FOOTBALL GROUND (CHARITY) LAXEY & LONAN SPORTS & COMMUNITY LTD LAXEY INFORMATION CENTRE LAXEY HERITAGE CENTRE MALLMORE THE PROMENADE(CHARITY) SCRIPTURE UNION MINISTRIES TRUST MANX TRANSPORT MUSEUM (CHARITY) MAROWN MILLENIUM HALL (CHARITY) MAROWN MEMORIAL PLAYING FIELDS LTD MEMORIAL HALL (CHARITY) BRADDAN COMMISSIONERS MIKE HAILWOOD CENTRE MILL COTTAGE (CHARITY) MILNTOWN TRUST MILL COURT ISLE LISTEN & MINDS MATTER MILNTOWN MANSION (CHARITY) MILNTOWN TRUST MILNTOWN MANSION - GREENHOUSE (CHARITY) MILNTOWN TRUST MILNTOWN MANSION - SHED (CHARITY) MILNTOWN TRUST MILNTOWN MANSION - WORKSHOP (CHARITY) MILNTOWN TRUST MILTOWN - LAND (CHARITY) MILNTOWN TRUST MONA TERRACE LANE MANX NATIONAL HERITAGE MORTON HALL (CHARITY) C/TOWN AND DISTRICT OVER 60S CLUB NED BEGS CREGNEISH MANX NATIONAL HERITAGE NEW HOSPICE SITE (CHARITY) HOSPICE CARE NOBLE'S HALL FAMILY LIBRARY ONCHAN PARISH HALL (CHARITY) PAVILION (CHARITY) BRITISH LEGION (CASTLETOWN BRANCH) PEEL CASTLE MANX NATIONAL HERITAGE PEEL HERITAGE CENTRE MANX NATIONAL HERITAGE QUAYLES HALL QUAYLE TRUSTEES RAMSEY RUGBY CLUB PAVILLION (CHARITY) RAMSEY TOWN BAND ROOM (CHARITY) RAMSEY TOWN BAND (CHARITY) PORT SODERICK RECREATION HALL RECTORY, BALLACROSHA IOM BUSINESS PARK (CHARITY) SALVATION ARMY TRUSTEE CO QUIRKS CROFT MANX NATIONAL HERITAGE ROSE GARTH ST OLAVE CLOSE AUTISM INITIATIVES UK ROSEMARY HOUSE, MOUNT HAVELOCK JUNIOR ACHIEVEMENT IOM RUSHEN ABBEY-WORKSHOP & LAND MANX NATIONAL HERITAGE RUSHEN VICARAGE SCOUT HALL SCHOOL HILL(CHARITY) 3RD CASTLETOWN SCOUTS & GUIDES SCOUT HUT SCHOOL ROAD(CHARITY) SCOUT HUT (CHARITY) 3RD PEEL SCOUTS SCOUT HUT (CHARITY), Droghadfayle Road, Port Erin SEA CADETS HALL TROMODE IOM SEA CADETS SECOND FLOOR FLAT 14 YORK ROAD (CHARITY) THE MANX COMMUNITY HOUSING TRUST CHURCH PO BOX 205 SEVENTH DAY ADVENTIST CHURCH s.25 s.25 s.25 s.25 s.25 s.25 s.25 s.25 s.25 s.25 SHIRRAH NY REE THE OCCUPIER SHOP 1 (CHARITY) PEEL CHARITY SHOP SHOP 2 WHITE HOUSE CLOSE LIVE AT HOME (ISLE OF MAN) SHOP 2 CASTLE COURT (CHARITY) PEEL CHARITY SHOP SPORTS AND LEISURE COMPLEX (CHARITY) MENCAP ST BRIDGETS CHURCH HALL ST GEORGES VICARAGE ST JOHN AMBULANCE HEADQUARTERS (CHARITY) The Occupier ST NINIANS VICARAGE ST PAULS CHURCH HALL (CHARITY) ST THOMAS C OF E SCHOOL ST THOMAS'S VICARAGE STATION HOUSE HIGHER FOXDALE MORTON HALL ONCHAN PENSIONERS SOCIAL CLUB STORE REAR OF CHURCH ROAD AGE ISLE OF MAN TENNIS COURTS (CHARITY) BUCHAN SCHOOL (THE TRUSTEES) THE BUNGALOW (AVIATION MUSEUM) (CHARITY) C/O RATES SECTION FLAT 9 ARBORY ST (CHARITY) HOSPICE PROPERTIES LIMITED THE GROVE - MUSEUM MANX NATIONAL HERITAGE THE GROVE MOUNT RESIDENTIAL HOME (CHARITY) TRUSTEES OF HOME OF REST THE OLD HOUSE OF KEYS MANX NATIONAL HERITAGE THE PARK ROAD CLUB (CHARITY) THE ISLE OF MAN CHILDRENS CENTRE THE SCHOOL HOUSE MANX NATIONAL HERITAGE THE SMITHY MANX NATIONAL HERITAGE THE VICARAGE, Albany Road, Peel THE VICARAGE, Arbory Road, Castletown THE VICARAGE, Main Road, Crosby THE VICARAGE, St Marks, Malew THE VICARAGE, Churchtown, Lezayre THE VICARAGE, Ard Reayrt, Laxey THE WAREHOUSE FAMILY LIBRARY UNIT 13 SPRINGHAM IND EST (CHARITY) SHARE THE CARE LTD UNIT 14 SPRINGHAM IND EST (CHARITY) SHARE THE CARE LTD UNIT 2C SHOPPING PRECINCT - GUIDES ASSOCIATION IOM UNIT 3 87 PARLIAMENT STREET AGE ISLE OF MAN UNIT 3 OLD ISLAND FIX & FITTINGS MANX ABC BOXING CLUB - CHARITY UNIT 4 87 PARLIAMENT STREET AGE CONCERN ENTERPRISES LTD UNIT 8 BRIDSON ST (CHARITY) SHARE THE CARE LTD UNIT 8 TOWER HOUSE AGE CONCERN LTD UNIT 9 BRIDSON STREET (CHARITY) SHARE THE CARE LTD VISITORS CENTRE (CHARITY) WILDLIFE LTD WALBERRY FARM (CHARITY) THE ISLE OF MAN CHILDRENS CENTRE WALL COTTAGE (CHARITY) MILNTOWN TRUST WATER TOWER-STORE AND WORKSHOP PEEL MANX TRANSPORT MUSEUM GROUP WATER WHEEL MANX NATIONAL HERITAGE WESTHILL (CHARITY) BUCHAN SCHOOL (THE TRUSTEES) WHEEL COTTAGE MANX NATIONAL HERITAGE CAFE THE GROVE RURAL LIFE MUSEUM MANX NATIONAL HERITAGE UNIT D17 MIDDLE FARM (CHARITY) THE ROB VINE FUND FLAT 1 BRADDAN BRIDGE HOUSE (CHARITY) JD FOUNDATION LTD FLAT 2 BRADDAN BRIDGE HOUSE (CHARITY) JD FOUNDATION LTD FLAT 3 BRADDAN BRIDGE HOUSE (CHARITY) JD FOUNDATION LTD 55/57 DUKE STREET SHINOR LTD BALLACREGGA OLD CORN MILL DISPLAY HALL LIVE AT HOME (ISLE OF MAN) AGRICULTURE HOUSE-LOWER GRD FL OFFICES IOM FOODBANK AGRICULTURE HOUSE-UPPER GRD FLR OFFICES IOM FOODBANK 5-6 WAVERLEY TERRACE ATTIC FLAT (CHARITY) THE MANX COMMUNITY HOUSING TRUST COLBY AFC CLUBHOUSE (CHARITY) COLBY FOOTBALL CLUB s.25 s.25 s.25 s.25 s.25 s.25 s.25 s.25 s.25 s.25 s.25 s.25 s.25 s.25 s.25 s.25 10 TYNWALD TERRACE THE MANX COMMUNITY HOUSING TRUST 12 TYNWALD TERRACE THE MANX COMMUNITY HOUSING TRUST STORAGE UNITADJ MART (charity) ROYAL MANX AGRICULTURAL SOCIETY 16 TYNWALD TERRACE THE MANX COMMUNITY HOUSING TRUST UNIT 9 COOIL SMITHY MANX NATIONAL HERITAGE UNIT 10 COOIL SMITHY MANX NATIONAL HERITAGE TWO STOREY APARTMENT MILNTOWN TRUST GROUND FLOOR APARTMENT MILNTOWN TRUST FIRST FLOOR APARTMENT MILNTOWN TRUST CRONKBOURNE CRICKET CLUB CRONKBOURNE SPORTS & SOCIAL CLUB CHANGING HUT TROMODE ROAD GYMS A F C MANX MUSEUM MANX NATIONAL HERITAGE ELLAN VANNIN GYMNASIUM TOMMY CLUCAS COMMUNITY SPORTS HALL TOMMY CLUCAS MEMORIAL FUND FLAT 4 BRADDAN BRIDGE HOUSE JD FOUNDATION LTD FLAT 5 BRADDAN BRIDGE HOUSE JD FOUNDATION LTD YOUTH RECREATIONAL POD BRIDGE THE GAP UNIT 1B TROMODE INDUSTRIAL ESTATE CRUSE BEREAVEMENT CARE IOM 90/92 WOODBOURNE ROAD MOTIV8 ADDICTION SERVICES UNIT 23 GLADSTONE PARK IOM FOOD BANK s.25

Freedom of Information
Seyrsnys Fysseree

The Treasury Government Office,
Douglas Isle of Man, IM1 3PU

Telephone: (01624) 685605 Email: FOI.Treasury@gov.im

Government Website: www.gov.im

Our ref: 4483328 28 March 2025

Dear ###,

We write further to your request, received 4 March 2025 and amended 25 March 2025, which states:

"Please provide a list of all properties holding an exemption from rates under section 74 of the Rating and Valuation Act 1953 (as amended) in respect of the year to 31 March 2025 showing:

a) the address of each property,

b) the name of the person, persons or organisation claiming the exemption for that property"

Our response to your request is as follows:

Based on the information held please find attached a list of the properties, for the current financial year, where an exemption under section 74 of the Rating and Valuation Act 1953 has been applied. The list of properties which is subject to disclosure contained some personal information. While our aim is to provide information whenever possible, in this instance we are unable to provide some of the information you have requested because it is absolutely exempt under section 25 of the Act (absolutely exempt personal information).
The information to which this exemption applies includes individual’s names and some addresses which are being used for domestic purposes by a charitable organisation.
The reasons why this exemption applies are that: • The Treasury is satisfied that the information amounts to personal data of which you are not the data subject; and • The Treasury is satisfied that disclosure of the information would contravene one of the data protection principles as set out at Article 5 of the General Data

Protection Regulation as it applies in the Isle of Man pursuant to the Data Protection (Application of GDPR) Order 2018, namely that the Treasury can only disclose the information where it would be fair, lawful and meet one of the conditions for lawful processing in Article 6 and in this case, none of those conditions have been met. Please quote the reference number 4483328 in any future communications.

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If you are unhappy with this response to your freedom of information request, you may ask us to carry out an internal review of the response, by completing a complaint form and submitting it electronically or by delivery/post.

An electronic version of our complaint form can be found by going to our website at https://services.gov.im/freedom-of-information/Review . If you would like a paper version of our complaint form to be sent to you by post, please contact me and I will be happy to arrange for this. Your review request

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