Charity and registered community sports club relief
Last updated 25 March 2021
Charities and registered Community Amateur Sports Clubs (CASCs) are entitled to 80% mandatory relief where the property is occupied by the charity or club and is wholly or mainly used for charitable purposes as a registered Community Amateur Sports Club.
We have discretion to give further relief on the remaining bill.
Community Amateur Sports Clubs
Amateur sports clubs who do not want to apply for charitable status can apply for a package of tax reliefs. They're available from HM Revenues and Customs (HMRC). You can find more information about Community Amateur Sports clubs on GOV.UK.
To qualify for the mandatory 80% Business Rates Relief your club needs to be registered with HMRC. The property you occupy must also wholly or mainly be used for the purposes of your club.
To qualify for a further 20% discretionary relief, your club must meet all of the following criteria. You must:
- be a valid recognised Sport England Clubmark accreditation/associated National Governing Body
- have acceptance of our leisure key discount scheme
- have an affiliation to Sports Stockport
- have a minimum attendance rate of 60%-70%. This is required at Sport Specific Development Group meetings or Sports Stockport meetings if there is no appropriate Sport Development Group
- have reasonable membership rates. They should not exclude the general community
- have facilities that can be made available to people other than members. For example; schools, casual public sessions, subject to licensing requirements
- open memberships to all members of the community, regardless of ability, subject to the physical capacity of the premises
- encourage membership from groups. For example; young people, older age groups, people with a disability or ethnic minorities. Encouragement can be demonstrated by either:
- differential fee structures
- a provision of schemes of training, education or membership which consists of at least 25% of people from such groups
If a Clubmark accreditation scheme is not in operation, a 20% top up relief will be awarded if your club meets the rest of the criteria listed above.
Relief is granted for 12 months at a time. An annual review will be carried out to make sure that you continue to meet the criteria for relief.
If you do not respond to this review we'll advise you that your relief will come to an end and issue you a revised Business Rates bill.
Registered charities can apply for a mandatory relief of 80%.
To qualify for the relief your charity must occupy a property and use it wholly or mainly for charitable purposes.
How to apply
To apply for CASC Business rates relief or mandatory rate relief as a charity, please download the relevant application form below:
- CASC Business rates relief application form (PDF 43.87Kb)
- Mandatory Rate Relief as a charity application form (PDF 186Kb)
Post your completed form to:
Business Rates Section