The Community Amateur Sports Club (CASC) scheme provides a number of charity-type tax reliefs to support local 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 2015, 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.
The key benefits of being a CASC include:
- mandatory 80% relief from business rates
- the ability to generate income through the gift aid scheme
- exemptions from corporation tax
CASC clubs need to meet certain conditions including:
- being open to the whole community
- setting limits on the costs for members
- being organised on an amateur basis
- requirements on participation and income generation
Considering applying for CASC status?
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. To access this, click the button at the bottom of the page. You will first need to register and log-in to Club Matters.
If you are considering joining the CASC scheme it is recommended that you:
- Review the detailed guidance on the Club Matters website, using the button at the top of the page
- Discuss this within your club and get agreement to move forward
- Ensure your club is structured appropriately and has the appropriate governance arrangements
- Seek professional advice and support from your governing body where appropriate
If your club then wishes to proceed, to register your club as a CASC visit GOV UK.
If your club wants to find out more or needs help to understand and navigate the new rules, Sport England have worked with HMRC to provide interactive support on the new CASC rules. The material is broken down into three sections:
- An overview and things to think about - Provides a brief overview of CASC and the key eligibility criteria and benefits. It explores a number of areas clubs should consider before they apply.
- Is your club eligible? - This goes step by step through the eligibility criteria to help clubs fully understand whether they will be able to meet the rules now and in the future.
- Using a trading subsidiary - Introduces the concept of setting up a trading subsidiary to help larger clubs (in particular those with significant trading activities) to meet certain criteria around generating income and social membership.
The material is designed to be easy to digest and contain definitions, examples, take away actions and documents to download. The template documents have been reviewed by HMRC who believe they fulfil the requirements under the new CASC regulations.