FAQ - Community Sports Clubs – Partial Exemption
Who can benefit from the partial exemption?
Is there a fee for the application?
Where does the partial exemption come from?
What is the effect of the exemption?
Is it still possible for my club apply for the partial exemption?
Which parts of a registered club premises are now exempt from rates?
Under the Valuation Act 2001, all outdoor playing facilities were already exempt.
The new provision, that came into effect on the 8th June 2015 widens the exemption to include parts of a club premises that are used exclusively for community sport.
Ordinarily the following facilities are likely to be exempt:
- Meeting Rooms
- Machinery Sheds
- Equipment Storage Areas
- Other Storage Areas
- Administrative Offices
- Changing/Dressing Rooms
- Trophy/Museum Room.
However, where any of the facilities of the club are used directly, or indirectly:
- in the regular, or occasional sale, or consumption of alcohol, or
- for the generation of income for the club, or other persons,
such facilities shall be rateable unless the income is received exclusively from:
- organisations using the facility for community purposes, or
- participants in community sport using the facility for community sport purposes.
Which parts of a club premises are liable for rates?
The following parts of the premises of a club which is registered under the Registration of Clubs (Ireland Act) 1904 remain rateable:
- Any part of the premises used for the sale, or consumption of alcohol on a regular, or occasional basis.
Any part of the premises used directly, or indirectly in the generation of income for the club, or other persons, other than income derived from:
- club membership fees
- community organisations using the building, or part of the building for community purposes
- participants in community sport for the use of the building, or part of the building for the purposes of community sport.
Ordinarily, the parts of the premises which would be rateable would include the following examples:
- A shop or similar area reserved for retail or commercial activity
- Areas used in conjunction with the storage, preparation, sale or consumption of food such as kitchens, dining areas, function rooms and toilets
- Areas used on a regular, or occasional basis for the sale, or consumption of alcohol such as bar areas, function rooms, halls and toilets
- Areas used in connection with the storage of alcohol or other produce for sale on the premises
- Areas such as meeting rooms, halls and function rooms available for hire/rent except where community organisations exclusively hire/rent that part of the facility for community purposes
- Facilities such as changing/dressing rooms, indoor training facilities (gymnasia, weights rooms etc.) and toilets used directly or indirectly to generate income from individuals who are not club members.
How will the partial exemption of a Community Sports Clubhouse be calculated?
What about Function rooms?
Who do I contact for further information?