DONEGAL County Council
is urging all sports clubs in the county to be aware
of new provisions that recently came into effect
regarding the payment of commercial rates.
The Valuation Office is implementing the provisions
of the Valuation (Amendment) Act 2015, which came
into effect on June 8, 2015, in connection with
community sports clubs.
The Act amends Schedule 4 of the Valuation Act 2001
and provides a new partial exemption from commercial
rates for community sports clubs that are registered
under the Registration of Clubs (Ireland) Act, 1904.
Community sports clubs not registered under the 1904
Act, and which operate on a not for profit basis,
will continue to be exempt from rates and do not
need to make an application.
Under the new partial exemption, community sports
clubs registered under the Registration of Clubs
(Ireland) Act 1904 will not be liable for commercial
rates on buildings, or parts of buildings, that
generate income from participants in community sport
or from community organizations that use the
building or part of the building for community
purposes.
Buildings or parts of buildings, used for or in
conjunction with the sale or consumption of alcohol
or food, retail use or hire for profit (other than
outlined in the previous paragraph) are liable for
rates.
Over the coming months, the Valuation Office will
revise the valuations of community sports clubs
benefiting from the amendment to Schedule 4. This
process requires community sports clubs to complete
and submit an application (Form R2) and the
accompanying documents listed below no later than
September 15, 2015.
The completed application (Form R2) and accompanying
documents should be posted or delivered to Sports
Club Applications, Valuation Office, Block 2, Irish
Life Centre, Abbey Street Lower, Dublin 1, D01 E9X0,
to arrive no later than Tuesday September 15, 2015.
There is no fee for the application. |
