To ask the Secretary of State for Culture, Media and Sport (1) for what reasons the Budget proposal to offer mandatory 80 per cent. rate relief to amateur sports clubs has been limited to clubs prepared to register as charities; and if she will make a statement; 
(2) what tax concessions will be available to amateur sports clubs that do not have charitable status, with particular reference to those relating to mandatory rate relief; and if she will make a statement. 
§ Mr. Caborn
For those clubs who do not fulfil the criteria for charitable status, the Chancellor has announced a package of tax reliefs, available directly from the Inland Revenue. The main features are: fundraising income up to £15,000 exempt from tax; income from interest exempt from tax; rental income up to £10,000 exempt from tax; disposals exempt from capital gains tax; gift aid on individual donations; inheritance tax relief on gifts; gifts of assets on no-gain, no-loss basis for capital gains; business relief on gifts of trading stock. Eligible sports will initially be defined with reference to those recognised by the national Sports Councils.
The presentation of taxation policy is a matter for HM Treasury and the tax relief package for amateur sports clubs proposed in the Treasury consultation document "Promoting Sport in the Community" did not include mandatory rate relief. However, any non-profit making sports clubs that do not meet the expanded definition of charitable purposes remain eligible for the existing 100 per cent. discretionary rate relief. They could also benefit from the new mandatory relief of up to 50 per cent. proposed for small businesses and non-profit making bodies, where they fall within the rateable value limits of that scheme. This scheme was introduced by the Department of Transport, London and the Regions in the White Paper "Strong Local Leadership—Quality Public Services" published in December 2001.