Welcome to the Regional Meeting of the Northern Ireland Federation of Clubs

1
Welcome totheRegional Meetingof
theNorthern Ireland Federation of Clubs
The Northern Ireland Federation of Clubs

• Thanks are extended to the Club Management
  Committee
• for making their facilities available for this
  evenings meeting

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Review of 1996 Registration of Clubs (N.I.) Order
Accounts Regulations

• We have been invited to submit our amendments to
  the Clubs Order Accounts Regulations to the
  Review Body - Those amendments include-
• Registration increased from 5 to 10 years.
• General permitted hours to be 9.00 a.m. to 1.00
  a.m.
• 52 special occasion authorisations to be
  increased to 300 special occasion
  authorisations, if our request for 9.00am to
  1.00am is refused.
• The abolition of the child certificates.
• Abolition of the ban on certain types of
  advertising.
• The prescribed Accounts Regulations to be
  replaced with the practices of the Institute of
  Accountancy Practice (Ireland).
• Notice to the PSNI, following the alteration of a
  club rule book, to be extended to three months.
• Penalty points to be abolished.
• Right of entry of PSNI officials to be amended.
• Schedule 1, with a Chairman being added.
• NEW ADDITION We seek to established a
  Federation/Union of clubs, which would permit
  members to hold a pass card allowing members to
  socialize in other clubs.
• A tiered system, allowing clubs with a gross
  turnover of 100k or less to be self regulated in
  regard to audits and stock control.
• Late bar extensions to be permitted to run into
  Good Friday, Easter Sunday and Christmas day.

3
Accountancy information provided byDeloitte
Touche

• This part of our area meeting will provide
  information on tax issues relevant to
• member clubs.
• Details of the following can be
• found in the booklet available
• this evening.

4
Personal Allowances Reliefs

• Personal Allowance under 65 4615
• Personal Allowance 65-74 6610
• Personal Allowance over 75 6720
• Abatement 1 for every 2 over
  18,300
• Married Couples Allowance now only applies to
  individuals over 65. Tax relief only at 10
• Married Couples Allowance 65-74 5565
• Married Couples Allowance over 75 5635
• Abatement as above applies, minimum Married
  Couples Allowance 2150

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Personal Allowances Reliefs

• Starting Tax Rate 1960 at 10
• Basic Rate Tax from 30500-1960 at
  22
• Dividends / Savings Income Capital Gains taxed
  at various rates
• Taxable Employed earnings over 30500 at
  40
• Tax rates apply for a year, they are apportioned
  for pay periods eg
• Monthly Pay, apply rates above divided by 12.
• Weekly Pay, apply rates above divided by 52.
• USE THE REVENUE TABLES

6
Personal Allowances Reliefs

• Single Parent, Working Tax Credit Child Tax
  Credit.
• Under 16,s, No National Insurance Payable.
• Over 65,s Men over 65 and Women over 60 do not
  need to pay the Employees National Insurance
  Contribution, The Employers NIC is still payable.
• Students working part-time, can complete a form
  P38/S. If not applicable they should complete a
  P46.
• If tax is deducted from Students pay, they can
  reclaim the tax from the Revenue at the end of
  the year.

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Expenses Benefits Specific
Expenses

• Taxis for employees to or from work
• Normally a taxable benefit
• Exception under the following circumstances
• Employee required to occasionally work late (9pm)
• Not frequently / or regular (60 times per year )
• No other means of transport available, or not
  reasonable for employee to use it
• Not if feature of employment is working late eg
  Bar work

8
Expenses Benefits Specific
Expenses

• Clothing / Uniforms
• No allowance for ordinary clothing worn at work
• Exception for uniform employee is required to
  wear
• Clearly distinguishable as a uniform
• Should show name / Logo
• Agreement with the Inland Revenue
• Also an exception for protective clothing

9
Expenses Benefits Specific
Expenses

• Phone calls
• Employer pays for home telephone bill, class 1
  NIC and taxable benefit.
• Allowance given for the cost of business calls
• Mobile Phone calls apportion cost on a reasonable
  basis
• Business calls made from home
• Business calls made from a hotel or public phone
• ALL EXPENSES SHOULD BE DIRECTLY REIMBURSED AND
  INCLUDED IN A DISPENSATION

10
Expenses Benefits Voluntary Unpaid Office
Holders

• Includes the expenses/benefits of officials
  elected under constitution of bodies such as
  Sports Clubs and Social Clubs
• Office or Employment AND
• Earnings from that employment
• Reimbursement of extra costs incurred are not
  treated as earnings.
• Direct Reimbursement or Scale Rates

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Expenses BenefitsVoluntary Unpaid Office
Holders

• Expenses that more than reimburse costs are
  taxable income.
• Reimbursement of costs, Home to Work,
• Phone calls, Travel on Club business, are
  permitted.
• Allowances for food drink are permitted, if
  reasonable, for example an allowance of 5.

12
Expenses Benefits

• All expenses and benefits must be reported to the
  Inland Revenue on form P11D unless they are
  covered by a
• Valid Dispensation
• Or if covered under a PAYE Settlement agreement

13
Employed V Self-Employed

• Applies to all individuals being paid for
  services
• Groups / Entertainers
• Do they work on a regular basis
• Do they work for other people
• Are they entitled to holidays / sick pay
• Is there a contract?
• Do they provide their own equipment
• Can they send someone else to perform
• Pay on an invoice with address and if in doubt
  request their tax reference

14
Expenses BenefitsVoluntary Sportsmen

• Includes officials elected under constitution of
  bodies such as Sports Clubs and Social Clubs and
  amateur sportsmen.
• Office or Employment AND
• Earnings from that employment
• Reimbursement of extra costs incurred are not
  earnings.
• Direct Reimbursement or Scale Rates

15
Sports Clubs Travelling

• Travel provided to/ from games to the normal
  training grounds will be allowable.
• Travel and courses must be necessary and relate
  solely to the business of the club.
• Leisure activities, may make the entire trip a
  taxable benefit. No Apportionment.
• If a spouse travels it is assessable on the
  employee /office holder.

16
Sports Clubs Medical Costs

• Hospital bills Employee, Club pays the debt, PAYE
  and
• Class 1 NIC are due
• If a Club gives an employee money to pay for
  treatment it must be through the Payroll
• In the case of an amateur, the club pays for
  treatment.
• Hospital bills the Club, who meets the cost
  directly, No tax on Lower paid employees
• Medical Insurance policy taken out by the Club,
  No Tax on Lower paid employees

17
CCTV Rates ReliefBeware of Bogus
CompaniesSeeking Registration Fees

• Private member clubs are generally only required
  to register if using CCTV.
• The cost is only 35 NOT 135 being claimed by
  bogus companies.
• The Federation can provide an application form or
  you can register on-line at the Data Protection
  Agency site.
• If installed to approved standards, CCTV can
  assist in reducing insurance premiums.

18
Club Insurance

• Insurance seems to be settling down.
• It now seems premiums are becoming more stable.
• There is little willingness for companies to
  provide club insurance cover in Northern Ireland
  other than to renew cover for existing clients.
• CCTV can assist in receiving premium benefits.
• In 2003 the NIFC helped resolve problems for
  twenty six clubs affected by insurance fraud.
• We must be aware of companies who wish to cherry
  pick by being selective, providing cover only
  where a low risk is evident.

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TAX RELIEF CASA3 CASA4and RATES RELIEF

• Under a scheme introduced by Gordon Brown in the
  last budget, tax relief of up to 100 is
  available to clubs who meet the requirement
  encompassed in forms
• CASA 3 CASA 4.
• The 100 is related to the return on investments
  or profit generated through, for instance, the
  sale of property.
• This should not be confused with RATES RELIEF,
  which is afforded to those in England and Wales
  and which has been adopted by the Scottish
  Assembly. Under the scheme 80 relief is afforded
  by the Government with the remaining 20 being
  awarded by the local council/rating authority.
• The Federation are pursuing this issue as a
  matter of urgency
• with the N.I. Sports Council and others.

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Labour Relations Issues Contracts of Employment

• The Federation attended a series of seminars in
  2003.
• These have been helpful in assisting members on
  a range of employment issues.
• The Labour Relations Agency offer a free service
  to assist both the Federation and its members
  with advice on the minefield encompassed within
  employment law.
• Once you have modified the model contract of
  employment available from the Federation,
  specifically designed to meet the needs of your
  club, it should be re-submitted to the Labour
  Relations Agency for final approval.

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NIFC Telecom
NIFC Telecom Supersaver Unlimited UK calls only
11.99 a month! Call any landline in the UK 24
hours a day, 7 days a week, all for a fixed price
of only 11.99 a month!

• NIFC Telecom Supersaver Plus
• Internet, plus Unlimited UK calls 16.99 a
  month!

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What does this mean toyour club?

• For each club member signing up to this service
  your club will receive 5 of their call charges.
• 200 members will provide approx 2,100 income
  annually for your club.
• And dont forget - your member is also saving!

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About Private Medical Insurance
Western Provident Association
Why do people choose Private Medical Insurance?
To avoid long NHS waiting lists. Choice of
hospital and specialist. Ensures the very best
and latest medical treatment. Comfortable
hospital surroundings. AN INCREASING NUMBER ARE
OPTING FOR PRIVATE HEALTH INSURANCE
About PMI The Facts About WPA Questions WPA
Products
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New Services planning ahead

• HMCA - A company who provide a range of services
  ONLY to large organisations. These include,
  dental, personal accident and critical illness
  plans and even motoring services similar to those
  provided by the AA and RAC.
• TRAVEL CLUB ON-LINE - An internet holiday
  discount scheme offering a cost effective service
  to Federation members.
• JUST SOME OF THE AREAS WE ARE CURRENTLY EXPLORING
  TO PROVIDE BENEFITS FOR OUR MEMBERS

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POWERING YOUR CLUB
SAVE 10 ON ELECTRICITY COSTS
CALL DAMIEN McGLINCHEY ON 07714 613116
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Advertising within the law

• The authorities agree this is an outdated law.
• Remember DANCING is categorised as a sport.
• You can advertise all forms of dancing, including
  disco.
• It is permitted to advertise any sport or
  activity quoted under the Rates Amendments Act.
  Dancing of all types is included on this list.
• Please work under the permitted guidelines and do
  not knowingly provide information which is in
  contravention of the Legislation.
• The authorities have explained that they are
  forced to respond to complaints, which it has
  been confirmed are made by vintners.

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Entertainment Licenses Requirements

• An entertainment license is renewable annually.
• Public liability insurance 1 year
• Fire extinguisher certificate 1 year
• Emergency lighting certificate 1 year
• Fire alarm certificate 1 year
• Heating ventilation 2 years
• Electrical certificate 3 years
• Ceiling certificate 4 years
• Structural floor certificate indefinite
• Renewal notice in two newspapers

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Utilising the Services ofCommercial Cleaning
Companies

• Save on staff wages.
• Relieve your club of P.A.Y.E. requirements.
• Relieve your club of problems associated with
  holidays, pensions and sickness leave.
• Relieve your club of potential Labour Relations
  issues.
• Relieve your club of the need to provide cleaning
  materials and equipment.
• Relieve your club of the health safety aspect
  of storing hazardous substances.

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New Banking Packages available to clubs from

• Co-operative Bank

Both feature Free Banking specifically designed
for member clubs maintaining a credit
balance 50 Fee Banking Offer available to all
other member clubs CONTACT YOUR LOCAL BRANCH
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Free Banking OfferThe offer detailed below will
apply to Member Clubs maintaining current account
credit balances of 15,000 or more.

• The waiving of charges will cover the following
• All transaction charges (cash lodgments, cheques,
  Direct Debits / Standing Orders, coin etc)
• All Ancillary Charges (Night safes, unpaid
  cheques, stop payments etc)
• All Electronic Banking Charges (Bacs charges
  etc).
• All standard Lodgment and Cheque Books.
• In addition
• Overdraft Interest charged at NI Base Rate 1.5
  (Facility subject to normal application process).
• 90 Day Deposit account paying up to 3.5 (subject
  to NI Base Rate change).
• Free access to Business On Line, our
  award-winning internet banking service.
• A 50 discount on all our standard charges.
• Credit Interest paid on current account balances
  of 1.0.
• Overdraft Interest charged at NI Base Rate 1.5
  
• (Facility subject to normal application process).
• All standard Lodgement and Cheque Books provided
  free of charge.
• 90 Day Deposit account earning up to 3.5
  (subject to NI Base Rate change).

50 Fee Banking OfferThe offer detailed below
will be available to all Member Clubs.
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FREE BANKING with theCo-operativebank
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COMMERCIAL LOANS

• Borrowing from a bank may be preferred to a loan
  from a supplier.
• Rates from Co-operative Bank or Bank of Ireland,
  which require the applicant to hold an account
  with the respective banks, are approximately 2
  2.5 above Bank of England base rate (currently
  4.75) however each application is treated on an
  individual basis.
• To contact Bank of Ireland, call your local
  branch
• To contact the Co-operative Bank call 0800 783
  4741
• A loan from the Bank of Scotland will incur
  interest of 5 to 5.5 depending on the amount and
  term required.
• Gary Kennedy is the Bank of Scotland
  representative,
• who can be contacted on 07789 757111

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Support of Charitable Good Causes

• The Federation make 500 awards to 11 local
  charities on behalf of member clubs.
• We would like clubs to consider running a charity
  event for each of the following two charities who
  are making a significant contribution to the
  entire community.
• Men Against Cancer has been established to
  address cancers related to men.
• Fleming Fulton School are completing the
  installation of an athletics track which will
  benefit pupils with special needs and others
  throughout but the entire community.
• Dr David Mehaffey, Principal of Fleming Fulton
  School, has been campaigning for many years on
  behalf of private member clubs, who he feels
  should receive tangible recognition through the
  NICVA Awards Scheme for their tremendous support
  of Northern Irelands Charity Sector.

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Please support those who support you!

• Bank of Ireland CALL YOUR LOCAL BRANCH
• Co-operative Bank 9072 7799
• Labour Relations Agency 9032 1442
• Shean Dickson Merrick, Solicitors 9032 6878
• Rollins Club Insurance 9087 3000
• Deloitte Touche (Chartered Accountants) 9032
  2861
• Martin Malseed - Chartered Accountant 07779
  110883 - anytime
• JHS Associates 9084 8236
• PF Amusements 9037 0314 7130 9292
• AVA Leisure 9079 0099
• Galgorm Group (Catering) 2564 3211
• Holmes Vending Services 9060 6453
• Acorn Electrical Inspection Services 9753 3075
  or 07748634430
• Computer Accounting Bureau (stocktaking) 7034
  4666
• Harris Systems (Stock Contol) 9032 6802
• Classic Interiors (Club refurbishing) 9187 0855
• Silver Tel (Coin boxes) 9062 2092 or 0790
  4015163
• Hanco (Cash dispense machines) 0845 0505862
• Mirror Group Newspapers (Advertising) 9056 8102

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24/7 Helpline Service to Member Clubs

• John Davidson Chairman - 07889 800329
• Bob McGlone Secretary - 07889 800331
• David Larmour Treasurer - 07889 800325
• Harry Beckinsale Public Relations Officer -
  07889 681714
• Area delegates throughout Northern Ireland
• to assist you