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 in Craven can receive a further 10% relief - i.e. 90% in total.
This relief scheme came into effect in April 2004, and the Department for Culture Media and Sport advise that by May 2008 around 4800 clubs had registered with the CASC scheme.
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:
- be open to the whole community;
- be run as an amateur club;
- be a non-profit-making organisation; and
- aim to provide facilities for, and encourage people to take part in, eligible sport.
From 1st April 2008, 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 at www.inlandrevenue.gov.uk/casc/ for detailed guidance on the conditions for registration and the application process.
If your sports club already has CASC status but you has not yet applied for mandatory rate relief, please download the application form, complete it and return to us.