Local Authorities also have the discretion to award relief of varying levels under Section 47 Of the Local Government Finance Act to any non-profit making organisation used wholly or mainly for the purpose of recreation.

As a general rule, Ashfield District Council currently awards 75% discretionary relief to non-profit making sports clubs.

Under schedule 18 of the Local Government Finance Act 2002, CASCs who are registered as such with the Inland Revenue will also be entitled to mandatory relief at the same rate as registered charities for any non-domestic property wholly or mainly used for the purposes of the club.

Not only would this financially benefit a qualifying club but also the Local Authority as all mandatory relief awarded is covered by Central Government via the NNDR Central Pool, as opposed to only 75% of any discretionary relief awarded.

A club is entitled to be registered as a CASC if it is, and is required by its constitution to be, a club that:

(a) Is open to the whole community,
(b) Is organised on an amateur basis, and
(c) Has as its main purpose the provision of facilities for, and promotion of participation in, one or more eligible sports.

To claim this relief, please forward proof of your club's registration as a CASC, together with a covering letter, to the Recovery and Business Revenues Team at Ashfield District Council.