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Sports Clubs

Local amateur sports clubs registered with the Inland Revenue as Community Amateur Sports Clubs (CASCs) can benefit from a range of tax reliefs, including PDF file non-domestic rate relief. (70KB - 03 May 2005 - PDF Help)

For CASCs in England and Wales, Section 64 of the Local Government Act 2003 provides the same relief that would be available to a charity (80% mandatory relief) where the CASC property is wholly or mainly used for the purposes of that club and of other such registered clubs. It is designed to give relief to clubs that:

  • are open to the whole community
  • are organised on an amateur basis
  • have as their main purpose providing facilities for, and promoting participation in, one or more eligible sports

Empty Property Rates
If a community amateur sports club becomes liable for empty property rates and it appears likely that the property's next use will be for the purposes of the club, it will be exempt from empty property rates.

Further information and registration forms are available at www.hmrc.gov.uk/charities/gift_aid/reclaim.htm

Page last updated on 25 May 2012