Amateur sports clubs could be entitled to 80% mandatory relief by registering for Community Amateur Sports Club (CASC) status.
Clubs that also meet the criteria for discretionary rate relief could also receive a further 20% relief.
The rate relief will be of substantial value to clubs that own or lease their own facilities or land - but CASC registration also allows clubs to benefit through Gift Aid donations.
To qualify as a Community Amateur Sports Club, the club must:
1) Be open to the whole community
2) Be run as an amateur club
3) Be a non-profit-making organisation which aims to provide facilities for, and encourage people to take part in, eligible sport
CASC registered clubs can claim 100% rate relief on unoccupied property if it appears likely that it will next be used for the purposes of the club.
Please consult the Inland Revenue website for detailed guidance on the conditions for registration and the application process.
If your sports club already has CASC status but you have not yet applied for mandatory rate relief, please complete the Registered community amateur sports clubs relief form (PDF Document, 0.35 Mb).
Last updated: Tue 19 May, 2020 @ 11:51