Charity and registered community sports club relief
Community Amateur Sports Clubs
Amateur sports clubs who don't wish to apply for charitable status can apply for a package of tax reliefs. They're available from HM Revenues and Customs. 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 HM Revenues and Customs. Also, the property you occupy must 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 shouldn't exclude the general community
- have facilities that can be made available to people other than members, e.g. schools, casual public sessions etc, 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 such as young people, older age groups, persons 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 ensure that you continue to meet the criteria for relief.
If you don't 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.