The Valuation Office is implementing the provisions of the Valuation (Amendment) Act 2015, which came into effect on 8th June 2015, in connection with Community Sports Clubs. The Act amends Schedule 4 of the Valuation Act 2001 and provides a newpartial 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, used:

• exclusively for community sport and not for the generation of income, or
• to generate income from participants in community sport, or
• by community organisations 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 no later than 15th September 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 15th 2015.

There is no fee for the application.

Form R2 Revision Application (pdf -132kb)