Relief and exemptions

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5. Sports clubs - mandatory rate relief

Mandatory Rate Relief can be granted to sports clubs that have registered with HM Revenue and Customs as Community Amateur Sports Clubs (CASCs).

In effect, 80% Mandatory Rate Relief will be automatically awarded on application, and consideration given to award an additional top-up rate relief of 20%.

As a guide, if you are able to answer 'yes' to all five of these questions, then we would suggest that you consider registering as a CASC:

  • is membership of the club open to the whole community?
  • are all the club's facilities available to members without discrimination?
  • does the club's constitution prevent profits of the club being distributed amongst its members (i.e. any profits must go back into the club)?
  • does the club provide facilities for and encourage participation in eligible sports?
  • does the club's constitution provide that, on dissolution of the club, any net assets are to be applied for approved sporting or charitable purposes?

For more information see the HM Revenue and Customs. If you require any additional help, contact Inland Revenue Sports Clubs Unit direct on 0131 777 4147.

To apply for Sporting Relief please download and complete the sports relief application, following the guidance on the form.