Fetch Listing

The Problem & The Solution

Many clubs have paid scant attention to the HMRC regulations (writes solicitor Michael Shaw of the National Golf Clubs Advisory Association.) They quite clearly state that clubs can be subjected to a ‘Restriction of Rate Relief’.

As the issue of obtaining rate relief was the key-persuading factor in many clubs registering in the first place with HMRC, clubs should not assume that their relief is a mandatory 'right-for-ever' and not subject to any conditions or regular inspection.

All clubs can now evaluate the level of risk of losing some or all of their rate relief, by taking the Community Interest test, which is a confidential survey for all types of club, provided here online by ACASC.