Non Domestic Rates - Sports Club Relief

There is provision in rating legislation for local authorities to award up to 100% rates relief to Sports Clubs.

Rates relief may be awarded if the club:

• is involved in the promotion of the active participation in sport;

• is registered with Sport Scotland or the appropriate sport’s national governing body;

• is open to all members of the community and compliant with all equalities legislation;

• levies membership fees which are reasonable and comparative to similar sporting facilities.

Sports clubs which satisfy all of these criteria will be entitled to one of the following awards of discretionary relief:

• a club occupying a property which does not possess a liquor and/or gaming licence will be entitled to an award of 100% discretionary rates relief; or

• a club occupying a property which possesses a liquor and/or gaming licence and earns at least 30% gross profit on bar sales, will be entitled to an award of 80% discretionary rates relief. (Note: where the gross profit on bar sales does not exceed 30%, no relief will be awarded.)

For further information contact us or you may download a Sports Club Relief application form.