Sports clubs play a valuable role in their communities. The Community Amateur Sports Club (CASC) scheme recognises this important role by distinguishing between clubs and businesses for rates and tax purposes, ensuring money is kept in sports clubs.
Should your Club be a CASC?
There are three options for your sports club:
- Remain as you are
- Register as a CASC with HMRC
- Register as a Charity with the Charity Commission
Relief’s for CASCs
- Exemption from Corporation Tax on profits from trading where the turnover of the trade is less than £30,000.
- Exemption from the Corporation Tax under Schedule A income from property where the gross income is less than £20,000.
- Exemption from Corporation Tax on interest received.
- Exemption from Corporation Tax on chargeable gains.
- Reclamation on basic rate tax paid by donors on gifts made under a gift aid declaration.
- Since April 2004 - Mandatory rate relief of 80%.
- Discretionary rate relief of up to 100%.
Does your club qualify?
- Is the membership of the club open to the whole community?
- Are all the club’s facilities available to members without discrimination?
- Does the club’s constitution prevent profiles of the club being distributed amongst it members (i.e. profits must go back to the club)?
- Does the club provide facilities for and encourage participation in eligible sports?
- Does the club’s constitution provide that on dissolution of the club, any assets are to be applied for approved sporting or charitable purposes?
Check your Club’s Constitution as it may need amending - see CCPR model clauses and constitution on their website.
How to apply
Visit CASC Info Opens in a new window to get information on applications and how to submit one.
What will happen next?
The HMRC will either:
- Register the club and let it know effective date of registration; or
- Explain to the club where it does not meet the requirements.
Further Information
Full details of registering your club as a CASC can be found on the HMRC:Tax Guidance for CASC website. A complete guide including the benefits of becoming a CASC is available at CASC Info Opens in a new window