Is any Rate Relief available for Community Amateur Sports Clubs?
There are provisions allowing for 80% Mandatory Rate Relief to be granted to sports clubs that have registered with the Inland Revenue as Community Amateur Sports Clubs (CASC).
In addition, CASCs benefit from a range of tax reliefs through the Inland Revenue. You are likely to be successful in applying for registration if you can answer "yes" to all of the following questions:
- Is membership of the club open to the whole Community?
- Are all club facilities available to all members without discrimination?
- Does the club's constitution prevent club profits being distributed amongst its members?
- Does the club provide facilities for, and encourage participation in an eligible sport?
- Does the club's constitution provide that on dissolution of the club, any net assets are to be applied for approved sporting or charitable purposes?
If you would like more information or require an application form, please contact Blackpool Council Business Rates Team on 478857 or you can e-mail us.
Alternatively, you can contact the
Inland Revenue Sports Clubs Unit on 0131 777 4147 or use this link to their website for more information.