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 are entitled to relief from rates on any non-domestic property that is wholly or mainly used for charitable purposes. Relief is given at 80 per cent of the bill. We have the discretion to give additional relief of up to 20 per cent of the remaining bill.
We also have the discretion to give relief up to 100 per cent in respect of a property used for recreation and occupied for the purposes of a club, society or other organisation not established or conducted for profit.
An application form and additional information can be obtained by contacting the Business Rates office.