Should your club become a Community Amateur Sports Club?

Community Amateur Sports Club 1

The Community Amateur Sports Club (CASC) scheme was introduced in April 2002 and allows local amateur sports clubs to register with HMRC and benefit from a range of tax reliefs, including Gift Aid.

Scotland is full of local rugby, tennis, golf, and other sports clubs, but many don’t realise that they could be better off if they were registered as a CASC.

Local sports clubs, from cricket to curling, can qualify for a variety of tax reliefs by registering as a Community Amateur Sports Club (CASC). The tax advantages can be especially valuable if they have ambitions to develop their clubhouse or other facilities.

Many sports clubs gain tax benefits by registering as a CASC with HM Revenue & Customs (HMRC). They can then claim tax relief on income, gains and profits from some activities, Gift Aid repayment from donations, and business rates relief.

There are some conditions attached to CASC registration and your sports club must:

  • be open to the whole community
  • be organised on an amateur basis
  • have as its main purpose the provision of facilities for, and the promotion of participation in, one or more eligible sports
  • not exceed the income limit
  • meet the management condition
  • meet the location condition

For those who play sport locally or are involved in running a sports club, it’s well worth looking into whether the club is enjoying the benefits of being a CASC. Some straightforward legal advice on registration, compliance, governance or constitution could yield excellent results both on and off the pitch.

If you’re interested in finding out whether your club would be eligible for CASC recognition or for help registering and making your first gift aid claim, get in touch