Large golf clubs were again cited as an example of the sort of sporting body that may not need relief.viiiLocal Government and Communities Committee, Official Report, 22 May 2019, col 6 (Institute of Revenues Rating and Valuation) Other stakeholders told us that that, in preparing any guidance, any presumptions about "elitist" sports should be carefully vetted: the focus should be on whether the club is rooted in the community, is accessible, and has a positive social impact, rather than on which sport is played.ixNote of visit...