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Non-domestic Rates: Pigeon Racing

Volume 470: debated on Tuesday 8 January 2008

To ask the Chancellor of the Exchequer whether HM Revenue and Customs recognises pigeon racing as a sport for business rates purposes. (176406)

Sports clubs can qualify for mandatory business rates relief of 80 per cent. if they are registered charities or registered with HMRC as Community Amateur Sports Clubs (CASCs). However, it is for local authorities, not HMRC, to determine whether to exercise their powers to give up to 100 per cent. discretionary rate relief to non-profit making bodies including sports clubs that are not eligible for mandatory relief either as a charity or a CASC. It is also not for HMRC to decide which activities are eligible sports for the CASC scheme. Eligible sports are defined by Treasury Order, by reference to the Sports Councils' list of recognised activities. The list can be accessed at: