PART 3Costs associated with membership of a club and membership fees
Sporting activity costs9
1
“Sporting activity costs”, for a year, means charges, fees or other costs that a member would be required to pay or incur to participate fully in the club’s activities for the year (other than membership fees).
2
Sporting activity costs include, in particular—
a
any fee that a member is required to pay to use the club’s facilities for the purpose of playing an eligible sport;
b
any fee charged to play an eligible sport in a match;
c
any fee charged by the club for the use of specialist equipment required to play an eligible sport;
d
where it is not provided free of charge—
i
the cost of hiring or purchasing any specialist equipment required to play an eligible sport; and
ii
the cost of hiring or purchasing any clothing required by the club to play an eligible sport; and
e
the cost of insurance cover required by the club to play an eligible sport.
3
For the purposes of paragraph (2)(c) and (d)(i) specialist equipment includes equipment required for the purposes of health and safety.
4
Sporting activity costs paid or incurred—
a
under paragraph (2)(a), (b) or (c); and
b
where equipment is hired rather than purchased, under paragraph (2)(d),
are calculated by reference to a member participating fully in the club’s activities.
5
For the purposes of this regulation, a member is not to be treated as participating fully in the club’s activities unless the member has the opportunity to participate—
a
where a club chooses to apportion the participation threshold in accordance with regulation 19(1) (apportionment of days of participation: seasonal sports), on at least one occasion in each week the club is open; or
b
where a club chooses not to apportion the participation threshold in accordance with regulation 19(1), on at least 52 occasions.