This item was published during the term of a previous administration that ended in April 2007
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Rate relief for sports clubs
13/04/2004
Local authorities have agreed to grant at least 80 per
cent discretionary rate relief to community amateur sports
clubs.
Sports clubs - other than some gun clubs - which are
registered as community amateur sports clubs with the
Inland Revenue will receive at least 80 per cent
discretionary rate relief effective from April 1, 2004.
Public Services Minister Andy Kerr said:
"In January this year I announced that the Executive
intends to introduce 80 per cent mandatory rate relief for
sports clubs which are registered as community amateur
sports clubs with the Inland Revenue. This will require
primary legislation.
"Until mandatory rate relief can be introduced, I am
pleased to say that the Executive has secured a voluntary
agreement with local authorities - subject to some local
variations in relation to gun clubs- to grant at least 80
per cent discretionary rate to community amateur sports
clubs. The entire cost of any discretionary rate relief
granted will be centrally funded.
"This voluntary arrangement - effective from April 1,
2004 - is just one example of the Executive working in
partnership with local authorities in Scotland for the
benefit of ratepayers- in this case community amateur
sports clubs."
Sports Minister Frank McAveety said:
"I welcome today's announcement that a voluntary
agreement has been reached with local authorities. The
Executive is committed to working with its partners to
ensure that we have the sporting infrastructure that will
allow us to meet the targets set out in Sport 21. Clubs
are a vital part of that infrastructure. Today's
announcement will bring benefits to those clubs which often
are the focal point of the local community."
Sports clubs which are registered as charities with the
Inland Revenue may be eligible for 80 per cent mandatory
rate relief. Local authorities have discretionary powers
to top up this relief up to 100 per cent.
Sports clubs that do not qualify for mandatory rate
relief may be eligible for up to 100 per cent discretionary
rate relief. It is for each local authority to decide what
level of discretionary rate relief they will grant. The
cost of granting mandatory and discretionary rate relief to
sports clubs is funded centrally.
The voluntary agreement will remain in place until the
Executive can secure legislation to introduce mandatory
rate relief for community amateur sports clubs.
Sport 21 2003-2007 Shaping Scotland's Future (Sport 21
2003 2007) is the updated strategy for sport in Scotland.
This was developed by sportscotland on behalf of, and in
consultation with, the key stakeholders involved in
developing and delivering sport in Scotland. It is not
owned by anyone in particular but is a strategy for sport
in Scotland which is supported by all partners required to
deliver and develop sport in Scotland. Launched on March
25, 2003, the strategy has the full support of the
Executive and other partners.