Community amateur sports club

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The original legislation was drafted by Andrew Phillips. As such, clubs can benefit from a range of tax reliefs, including Gift Aid and rate relief. Both property and non-property owning clubs can significantly benefit from the scheme. A community amateur sports club CASC in the United Kingdom is an amateur sports club eligible for favourable treatment for taxation purposes, with some similarities to charitable status.
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Read the Community Amateur Sports Clubs detailed guidance notes

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CASC (Community Amateur Sports Club) - Club Matters Sport EnglandClub Matters Sport England

You are using an outdated browser. Upgrade your browser today for a better experience of this site and many others. We consider the rules of Community Amateur Sports Clubs and their implications. This factsheet considers the tax benefits and the registration requirements that clubs have to satisfy. Some objective tests have been introduced in order to determine whether costs of membership pose a significant obstacle:. HMRC examples of how to compute membership and participation costs in their guidance here.
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Community amateur sports clubs

The CASC scheme can offer important financial benefits to clubs including significantly reducing business rates charges and allowing clubs to generate additional income through Gift Aid. On 1 April , significant changes were introduced to the scheme. The Government introduced the new rules to encourage more clubs to sign up, enabling them to generate more tax-free income and to make the rules easier to understand for existing CASCs. If your club already is a Community Amateur Sports Club, or you are interested in becoming one, you'll need to make sure your club fits the requirements outlined by HMRC. To help you navigate this complex topic, we have developed CASC Guidance, which is split into three, interactive, digestible sections.
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The benefits of registration include mandatory business rate relief, Gift Aid on donations and certain corporation tax benefits. If you would like to keep up to date with CASC scheme developments please contact us and request our newsletter. Please read the cascinfo.
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