Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, whether his Department plans to bring forward legislative proposals to change in line with inflation the qualifying criteria for tax relief in relation to membership fees for community amateur sports clubs.

There are currently no plans to change in line with inflation the upper limit for membership fees for tax relief in relation to membership fees for Community Amateur Sports Clubs. The current level was set following consultation.

Participating clubs within the scheme benefit from a range of tax reliefs, normally only available to charities, including on income, property and, importantly, business rates.