Skip to main content

Charity and registered community sports club relief

2. Eligibility

Community Amateur Sports Clubs

Amateur sports clubs who do not wish to apply for charitable status can apply for a package of tax reliefs that are available from the Inland Revenue.

To qualify for the relief your club must:

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

Charity Relief

Registered charities can apply for a mandatory relief of 80%.

To qualify for the relief your charity must occupy a property and use the property wholly or mainly for charitable purposes.