How are golf clubs valued?
Golf clubs are valued on a rentals approach, having regard to the property’s rental value as at the 1 April 2017.
The valuation produced by the Valuation Office will typically be made up of a single price for the golf course itself, taking into account the number of holes and the price adopted will have regard to its standard, quality and location.
Further additions take account of the clubhouse, groundkeepers buildings and driving ranges where they are present.
Golf clubs which are registered as community amateur sports clubs under the CASC scheme are eligible for 80% relief.