Explanatory note

Section 58 of and Schedule 18 to the Finance Act 2002 provide for relief from tax in relation to sports clubs registered as community amateur sports clubs. One requirement of registration is that the club provides facilities for, and promotes participation in, one or more eligible sports. An eligible sport is a sport that is so designated by a Treasury Order and such designation may be by reference to the sport appearing in a list maintained by a body specified in the Order.

This Order designates as eligible sports the sports appearing in the list of recognised activities which is maintained by the National Sports Councils. This list is available on the Sport England website at www.sportengland.org/gateway/recognised activities.htm or may be obtained from the Sport England information centre by telephoning 020 7273 1700.