Ground

• Goal posts, floodlighting, scoreboards, turnstiles, and advertising boards 
• Public address equipment -microphones and loudspeakers
• Rugby equipment, scrummaging machines
• Ground maintenance equipment-i.e. lawnmowers

Clubhouse

• Changing room equipment including racking, shelving, lockers, seating, baths, showers and toilets
• Furniture including carpets, cupboards, televisions, music systems, tables and chairs
• Office equipment, telephones, computers, printers, photocopiers, and cash registers
• Kitchen and laundry equipment including cupboards, cookers, fridges, freezers, microwaves, dishwashers, washing machines, driers and extractor fans
• Electrical installations including lighting installations
• Cold water installations
• Heating, ventilation and air conditioning installations
• Computer and telecommunication installations
• Burglar alarm installations
• CCTV and other surveillance installations
• Fire and smoke alarm installations Stand(s)

Seating

• Toilet sanitary ware, sinks and basins, baths and showers
• Electrical installations including lighting installations
• Lifts and hoists

Signage

Fire and smoke alarm installations, fire extinguishers, sprinkler installations

Vehicles

Cars, vans, mini bus

These guidance notes provide details of corporation tax which are relevant to community rugby clubs. It is written in general terms and cannot be relied upon to cover specific situations. Clubs are reminded that they should therefore seek their own independent professional advice. The notes have been prepared by Jerroms Business Solutions Ltd and is correct to the best of their knowledge and belief at 30th June 2017.The author takes no responsibility for any consequence of a user or club placing reliance on this guidance.