Issued: 11 March 2004
Changes To Sports Clubs Rates Relief
New legislation is to be introduced granting 80% mandatory rates relief to sports clubs registered as Community Amateur Sports Clubs (CASC), with a further 20% relief for registered but unlicensed clubs.
At present Angus Council administers a scheme that grants 100% discretionary relief to unlicensed clubs and 50% discretionary relief to licensed clubs whether or not they are registered as CASC with the Inland Revenue.
Although the new legislation is not yet in place councils are being asked to voluntarily apply the rates relief from 1 April 2004.
From 1 April onwards Angus Council will therefore grant 80% discretionary rates relief to all licensed sports clubs registered as CASC, 50% discretionary relief to all licensed sports clubs not registered CASC and 100% discretionary relief to all unlicensed clubs whether or not they are registered as CASC.
The council's revenue division will shortly be contacting all sports clubs in the area who currently receive rates relief to find out if they are registered as a Community Amateur Sports Club with the Inland Revenue and will make the necessary change to the level of relief.
More information on CASC and how to register is available from www.hmrc.gov.uk/charities/casc/.