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.