Business rates - exemptions and reliefs
Community amateur sports clubs (CASC) rate relief
Sports clubs may be entitled to relief from rates on any non-domestic property that is wholly or mainly used for charitable purposes. Relief is given at 80% of the bill. The Charity Commissioners now also recognise most community amateur sports clubs as charitable. The Council will also award, in addition to the 80% mandatory relief, a 'top up' relief of 20%.
Sports clubs will need to be registered with the Inland Revenue and make their facilities available to all members of the public for improving health and fitness. Guidance notes can be viewed on the Charity Commission website or obtained from them by telephoning 0870 333 0123.
Discretionary rate relief
The level of relief is determined by the total of points gained from answers provided on the application form. The information you provide could be subjected to requests for confirmation of answers provided. However, in addition to this the Council requires you to provide evidence that you have or are applying for CASC status. Where Clubs do not seek CASC status, relief, where granted, will normally be limited to 55%. For Discretionary Relief to be granted, Clubs will have to score the following points to be awarded the appropriate level of relief.
Points total 35 - 45 = 55%
Points total 46 - 50 = 65%
Points total 51 + = 75%
How to apply
If you think you qualify for this relief, download and complete the sports club rate relief application form.