Charities and community amateur sports clubs are entitled to 80% relief from rates on any non-domestic property where:

• in the case of charities, the property is wholly or mainly used for charitable purposes
• in the case of a club, the club is registered with HM Revenue and Customs

Billing authorities have discretion to remit all or part of the remaining 20 per cent of the bill on such property and can also give relief in respect of property occupied by certain bodies not established or conducted for profit.

For more information regarding clubs you should contact Inland Revenue, North Wales Area, Plas Gororau, Ellice Way, Technology Park, Wrexham, LL13 7YY.