Help available for business rates

Sports and Recreation Rate Relief

If your club, society or organisation involves the provision of sports or recreation services you may be able to apply for Sports and Recreation Rate Relief.

Eligibility criteria for Sports and Recreation Rate Relief

Rate relief is available for premises that meet all of the following criteria:

1. occupied for the purpose of a prescribed recreation
2. occupied by a not-for-profit club or society
3. the club or society does not employ any person to engage in any recreation for reward

Rate relief is provided at a reduction of the normal rate by 80 per cent due on qualifying facilities. In other words, that part of the property which is used solely for the recreation. Areas not used solely for the prescribed recreation are excluded from the relief.

Prescribed recreation

To qualify a club, society or other organisation, which must be not-for-profit, must occupy a property at least part of which is used solely for the purpose of a prescribed recreation. Download the Land & Property Services (LPS) list of prescribed recreations (PDF, 44K).

How do I apply for Sports and Recreation Rate Relief?

You must apply to Land & Property Services (LPS) for Sports and Recreation Rate Relief.

Use the online form to have your property valuation reassessed.

You should input your property information on the first page and click on the search button. This will bring up the address, valuation etc. When you are satisfied this is the correct property click on the submit query button and follow the instructions on the subsequent pages.

You can also download the Enhanced Sport & Recreation Rate Relief Application form (PDF, 910K) and submit it to your LPS valuation office.

Community Amateur Sports Club (CASC)

Since 26 October 2016, for community amateur sports clubs (CASCs) which do not have a full licence to sell alcohol, the maximum relief available on qualifying Sport & Recreation areas within the club premises is enhanced from 80 per cent to 100 per cent. Eligible clubs can apply for the enhanced relief using the following application form.

Download the Enhanced Sport & Recreation Relief guidance notes and application form (PDF, 885K).

If you have a query regarding your business rates you should contact land & Property Services.

LPS is revaluing all business properties in Northern Ireland and the new values will be used to calculate rate bills for businesses and organisations from April 2020. View the Reval2020 draft schedule of values.