Charities and sports clubs

Rate Relief for community amateur sports clubs

Community amateur sports clubs (CASC) can receive 80 per cent Mandatory Rate Relief. To qualify as a community amateur sports clubs, a sports club must:

• be open to the whole community
• be run as an amateur club
• be a non-profit-making organisation
• aim to provide facilities for, and encourage people to take part in an eligible sport

If you are a CASC but do not receive the relief, you should contact the Business Rates office.

If you are a sports club which has not yet registered as a CASC but would like to, information about the process can be found by contacting the Inland Revenue Sports Clubs Unit on 0131 777 4147.

Rate Relief for registered charities and other not-for-profit organisations

Charities can receive 80% relief on non-domestic properties used primarily for charitable purposes. We may also provide additional relief of up to 20% of the remaining bill at our discretion.

Furthermore, we have the discretion to grant 100% relief on properties. This can be used for recreational purposes by clubs, societies, or non-profit organisations.

Download the application form