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