Community Sports Clubs - Partial Exemption

Last updated at 10:37 on 06/01/2016

Community Sports Clubs 

We have processed all the valid Community Sports Club applications that we received by the closing date. Any outstanding Community Sports Club applications for partial exemption from rates can continue to be lodged to the Valuation Office during 2016. 


The Valuation Office is implementing the provisions of the Valuation (Amendment) Act 2015, which came into effect on 8th June 2015, in connection with Community Sports Clubs. The Act amends Schedule 4 of the Valuation Act 2001 and provides a new partial exemption from commercial rates for Community Sports Clubs that are registered under the Registration of Clubs (Ireland) Act, 1904.

Community Sports Clubs not registered under the 1904 Act, and which operate on a not for profit basis, will continue to be exempt from rates and do not need to make an application.

Under the new partial exemption, Community Sports Clubs registered under the Registration of Clubs (Ireland) Act 1904 will not be liable for commercial rates on buildings, or parts of buildings, used: 

  •    exclusively for community sport and not for the generation of income, or 
  •    to generate income from participants in community sport, or 
  •    by community organisations that use the building or part of the building for community purposes.

Buildings or parts of buildings, used for or in conjunction with the sale or consumption of alcohol or food, retail use or hire for profit (other than outlined in the previous paragraph) are liable for rates.

Over the coming months, the Valuation Office will revise the valuations of Community Sports Clubs benefiting from the amendment to Schedule 4. This process requires Community Sports Clubs to complete and submit an application (Form R2) and the accompanying documents no later than September 15th 2015.

The completed application (Form R2) and accompanying documents should be posted or delivered to Sports Club Applications, Valuation Office, Block 2, Irish Life Centre, Abbey Street Lower, Dublin 1, D01 E9X0, to arrive no later than Tuesday September 15th 2015.

There is no fee for the application.

Form R2 – is available for download from the Revision Forms page on this website.

Further information is available in the Community Sports Clubs - Partial Exemption - FAQ

Date Published : 03/08/2015


Clubanna Spóirt Pobail – Díolúine Pháirteach

Tá forálacha an Achta Luachála (Leasú) 2015, a tháinig i ngníomh ar an 8 Meitheamh 2015, á gcur i bhfeidhm ag an Oifig Luachála i dtaca le Clubanna Spóirt Pobail. Leis an Acht sin, leasaítear Sceideal 4 den Acht Luachála 2001 (link) agus déantar foráil maidir le díolúine pháirteach nua ó rátaí tráchtála do Chlubanna Spóirt Pobail atá cláraithe faoin Registration of Clubs (Ireland) Act 1904.

Leanfaidh Clubanna Spóirt Pobail nach bhfuil cláraithe faoi Acht 1904, agus a oibríonn ar bhonn neamhbhrabúis, de bheith díolmhaithe ó rátaí agus ní gá dóibh iarratas a dhéanamh

Faoin díolúine pháirteach nua, ní bheidh Clubanna Spóirt Pobail atá cláraithe faoin Registration of Clubs (Ireland) Act 1904 faoi dhliteanas i leith rátaí tráchtála ar fhoirgnimh, nó ar chodanna d’fhoirgnimh a úsáidtear:  

  •    do spórt pobail agus sin amháin agus ní chun ioncam a ghineadh, nó 
  •    chun ioncam ó rannpháirtithe i spórt pobail a ghineadh, nó 
  •    ó eagraíochtaí pobail a úsáideann an foirgneamh, nó cuid den fhoirgneamh, chun críocha pobail. 

Tá foirgnimh nó codanna d’fhoirgnimh a úsáidtear chun alcól nó bia a dhíol, nó i dtaca le halcól nó bia a dhíol, nó ar mhaithe, nó i dtaca, le húsáid mhiondíola nó le fruiliú brabúsmhar (seachas mar atá leagtha amach sa mhír sin roimhe seo, faoi dhliteanas i leith rátaí.

Sna míonna atá romhainn, déanfaidh an Oifig Luachála athbhreithniú ar luacháil Clubanna Spóirt Pobail a thairbhíonn ón leasú ar Sceideal 4. Mar chuid den phróiseas sin, ceanglaítear ar Chlubanna Spóirt Pobail foirm iarratais (Foirm R2) a chomhlánú agus an fhoirm sin agus na doiciméid tionlacain a liostaítear thíos a thíolacadh tráth nach déanaí ná an 15 Meán Fómhair 2015.

Is ceart an t-iarratas comhlánaithe (Foirm R2) agus na doiciméid tionlacain a chur leis an bpost chuig Iarratais Clubanna Spóirt, an Oifig Luachála, Bloc 2, Irish Life Centre, Sráid na Mainistreach Íochtarach, Baile Átha Cliath 1, D01 E9X0, nó a sheachadadh ar an seoladh sin, le go sroichfidh siad an ceann scríbe tráth nach déanaí ná Dé Máirt, an 15 Meán Fómhair, 2015.

Níl aon táille ann i leith an iarratais.

Tá Foirm R2 ar fáil lena híoslódáil ó leathanach na bhFoirmeacha Athbhreithnithe ar an láithreán gréasáin seo.

Data Foilsithe : 03/08/2015