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Rating Reform

Volume 126: debated on Monday 1 February 1988

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To ask the Secretary of State for the Environment what the effects of the poll tax will be on youngsters' sports and football clubs, which lease recreation and sports grounds from local authorities and if he will make a statement.

Sports clubs are not directly affected by the introduction of the community charge. Where they remain in sole occupation of property they will normally pay rates at a uniform rate in the pound on up-to-date rateable values following revaluation in 1990. Non-profit-making sports clubs will continue to be eligible for rate relief of up to 100 per cent. at the discretion of local authorities.