Community Amateur Sports Clubs

Should your Club be a Community Amateur Sports Club (CASC)?

There are three options for your sports club:

1. Remain as you are
2. Register as a CASC with Inland Revenue
3. 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

• Complete an application form which is available from the Inland Revenue
• Send to Bootle Office together with :
  • Governing document, constitution, rules etc. (If the Club’s constitution needs amending consider submitting a draft with the application form)
  • Copy of latest accounts; and
  • Any prospectus, members’ handbooks etc.

What will happen next?

The Inland Revenue 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.

What to do next - Contact

Inland Revenue
Sports Club Unit
St John’s House
Merton Road
Bootle
Merseyside
L69 9BB

Helpline: 0845 3020203 - Option 2
Email: charities@inlandrevenue.gov.uk

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