§ Mr. GreenwayTo ask the Chancellor of the Exchequer (1) if the tax relief he proposes to extend to community and amateur sports clubs will include mandatory relief from business rates; [20946]
(2) pursuant to the answer to the hon. Member for Loughborough (Mr. Reed) of 30 November 2001, Official Report, column 1150W, on sports clubs, if he will list the taxes paid by community and amateur sports clubs on which he intends to grant tax relief. [20945]
§ Mr. Boateng[holding answer 6 December 2001]: Community amateur sports clubs (CASCs) pay a range of taxes depending on their circumstances. The Government recognise the valuable and important role CASCs play in promoting the health and cohesion of their local communities. The consultation document "Promoting Sport in the Community" seeks views on the best way for tax relief to help CASCs that make a positive contribution to their local communities, and is held in the House Library.
§ Kate HoeyTo ask the Chancellor of the Exchequer (1) what assessment has been made of the number of community amateur sports clubs which would qualify for(a) charitable status and (b) Inland Revenue administered tax relief under the proposals contained in the consultation paper; [21718]
(2) what criteria, additional to those required by Inland Revenue administered tax relief a community amateur sports club must comply with to qualify for charity status under the proposals contained in the consultation paper. [21719]
§ Mr. LidingtonTo ask the Chancellor of the Exchequer (1) what estimate he has made of the revenue which will be forgone following implementation of the Charity Commission's proposals on community amateur sports clubs; [21698]
(2) what estimate he has made of the total revenue which would be forgone if the Government implemented their proposals to reform the taxation of community amateur sports clubs as set out in paragraphs 21 –22 of Promoting Sport in the Community. [21699]
§ Mr. BoatengThe consultation document "Promoting Sport in the Community" seeks views on the best way to help CASCs that make a positive contribution to their local communities. The cost and number of clubs which would qualify depend upon the outcome of the consultation.
The Charity Commission has decided to recognise as charitable
690Wthe promotion of community participation in healthy recreation by the provision of facilities for the playing of particular sports".CASCs would need to meet the Charity Commission requirements to qualify for charitable status. The revenue forgone will depend upon the number of clubs given charitable status.