Business Rates Relief, CASC Compliance & What Clubs Should Be Doing Now

What’s Changing

• A new rates relief scheme (Retail, Hospitality & Leisure Relief) for 2025/26 gives eligible occupied leisure properties in England 40% off business rates, up to a £110,000 cap.

• CASCs and charities continue to receive 80% mandatory rate relief for premises used mainly for sports/charitable activity, with local councils able to reduce the remaining 20%.

• HMRC is implementing tighter rules around charity compliance: “tainted donations,” investment income, legacies (attributable income), and stronger sanctions are being introduced from about 2025‑26.

  
  

Why It Matters

These changes present both opportunity and risk. If your club gets reliefs and claims correct, you can significantly cut your overheads. But if you don’t keep on top of compliance (constitution, donation rules, membership/open‑access policies, how income/investments are treated), you may lose benefits or face penalties.

What You Should Do Now

• ✔ Audit your premises / rateable usage: Verify if your property is eligible for RHL and/or CASC rate relief. Gather occupancy/use documentation.

• ✔ Review your club’s governance and constitution: Make sure membership, profit‑distribution, facilities‑usage, and donation‑handling clauses align with CASC and charity compliance standards.

• ✔ Put compliance deadlines in your diary: Anticipate new rules coming in for 2025‑26. Ensure your Gift Aid declarations are in order, your financial reports are clear, and any investments or legacy income are properly accounted for.

  
  

If you’d like help assessing eligibility for rates relief, or want a compliance audit for your club, contact Club Development Solutions, we’re here to support you and help you save money and stay compliant.