Following on from the announcement that government were bringing forward a Bill for the rating of sports clubs only with regard to the commercial part of the club, below is an update regarding its progress-
- The Valuation Act, 2001 is the legislation which governs the valuation of all property for rating.
- With regard to the valuation of sports clubs there is a provision in the Valuation (Amendment) (No.2) Bill, 2012 , currently progressing through the Oireachtas, which, if passed, would mean that Community Sports Clubs will only be liable for rates on buildings that are used for the generation of income. Buildings that are used for the sale of alcohol or food, retail outlets, etc. will be rated but buildings that are used for community sport will be exempt.
- Currently, sports clubs which have a bar are registered under the Registration of Clubs (Ireland) Act, 1904 which accords them the right to sell alcohol on their premises, and have all the buildings of such registered clubs valued in their entirety for rates. In the event of the Bill passing into law, only the bar area and other buildings used to generate income , e.g. food and retail outlets will be rated.
The Bill which was initiated in the Seanad, passed Report Stage in that House on 20th November, 2014 and will shortly progess to the Dáil for a Second Stage reading.
Progress on the Bill can be tracked here