NIC 9312—Activities of sports clubs

Where 9312 sits

1. S Arts, sports and recreation
2. 93 Sports activities and amusement and recreation activities
3. 931 Sports activities
4. 9312 Activities of sports clubs

Contains 1 narrower code

• 931200 Activities of sports clubs including those providing training

What 9312 includes

• This class includes the activities of sports clubs, which, whether professional, semi-professional or amateur clubs, give their members the opportunity to engage in sporting activities.
• Sports clubs are typically non-profit entities, but inclusion in the sports sector is legitimised by the prevailing purpose of the activity carried out (promotion of sports practice).
• The activities of education, training, sale of advertising space, provision of clubhouse services, are, in this context, ancillary activities, which may have a prevailing weight at an economic level, but which are instrumental with respect to the prevailing purpose of the activity carried out and for its perpetuation.

What 9312 excludes

• Sports instruction by individual teachers, trainers, see 8551
• Operation of sports facilities, see 9311
• Activities of individual own-account sportsmen and athletes, referees, judges, timekeepers etc., see 9319
• Activities of individual own-account participants of esports, see 9319
• Activities of sports federations, see 9499

9312 in other systems