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Sports and Recreation Rate Relief

Guide

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

This 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

Sports and Recreation 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.

By post or email

Download the Enhanced Sport & Recreation Rate Relief Application form (PDF, 910K) and submit it to your LPS valuation office. Return address and email information can be found on the form.

By applying online

You will start by finding the property’s valuation. You can search for your property by postcode, via the map or by using the advanced search option. Once you find your property you can use this service to apply for a valuation review.

To submit your application you also need to include:

  • Your contact details
  • The reason for your application
  • The owner and occupier details (if different from applicant)

Find a property valuation and apply for a non-domestic valuation review.

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.

By post or email

Download the Enhanced Sport & Recreation Relief guidance notes and application form (PDF, 885K) and submit it to your LPS valuation office. Return address and email information can be found on the form.

By applying online

You will start by finding the property’s valuation. You can search for your property by postcode, via the map or by using the advanced search option. Once you find your property you can use this service to apply for a valuation review.

To submit your application you also need to include:

  • Your contact details
  • The reason for your application
  • The owner and occupier details (if different from applicant)

Find a property valuation and apply for a non-domestic valuation review.

After submitting your application

You will receive an acknowledgement email within 15 minutes of submission and a confirmation email within 24 - 48 hours which will contain your application reference number and next steps.

A valuation review can take around 90 days to complete. A member of LPS Valuation will contact you in due course to discuss your application and arrange an inspection of the property if this is needed.

A valuer will visit the premises and consider the use of the premises and whether an entitlement to Sport and Recreation relief should apply. Following this review, the District Valuer in LPS will issue a Certificate of Valuation showing the outcome of the review.

Appeal your rating valuation

You can appeal this decision within 28 days or if you wish to, you can employ a rating agent, at your own cost, to act on your behalf and handle any queries about your rateable value.

Please note: LPS Customer Information Centres will be closed until further notice. All Ordnance Survey services are available online or you can email queries to Mapping.Helpdesk@finance-ni.gov.uk. Helplines for rating and valuation, housing benefit, rates relief and land registration are open.

Further information on service updates, helpline numbers and reaching LPS by email are available on the LPS website.

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