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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 CASC scheme. The Government introduced the new rules to encourage more clubs to sign up to the CASC scheme 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 has CASC status, or you are interested in becoming a Community Amateur Sports Club, you'll need to make sure your club fits the requirements outlined by HMRC. To help you navigate this complex topic, HMRC have detailed guidance notes available to help guide you through the process.
If you are considering joining the CASC scheme it is recommended that you:
- Review the detailed guidance on the HMRC website
- 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, register your club as a CASC visit GOV UK.