Sports clubs play a valuable role in their communities. The CASC scheme recognises this important role by distinguishing between clubs and businesses for rates and tax purposes, ensuring money is kept in sports clubs.

Over 5,000 sports clubs in the UK are registered as Community Amateur Sports Clubs (CASC).

Both property and non-property owning clubs can significantly benefit from the scheme.

The key benefits of CASC registration include:

• 80% mandatory business rate relief. Local authorities can offer up to 100% relief to clubs at their discretion.

• The ability to raise funds from individuals under Gift Aid. A registered CASC can reclaim up to £28 in tax for every £100 donated, though at the moment this does not apply to all types of donations.

• CASCs are exempt from Corporation Tax on profits derived from trading activities if their trading income is under £30,000 pa.

• Profits derived from property income are also exempt for CASCs if gross property income is under £20,000 pa, of particular relevance following the abolition of the nil rate band.

• CASCs whose income does not exceed these thresholds will no longer be required to complete an annual Corporation Tax return.

Guidance for Clubs

Click here to access a useful booklet from Deloitte. The purpose of the booklet is to help those clubs that are eligible to decide whether to register or to remain as they are.

There is no compulsion to register; clubs come in all shapes and sizes and they must decide for themselves whether registration, which provides corporation tax exemption, business rate relief and the ability to raise funds with the benefit of tax relief for the donor, is worthwhile.

Legal Information

In March 2007, Bates Wells and Braithwaite updated their outline of the laws relating to CASCs and charitable sports clubs.

This document provides a summary of particular laws for information only and does not constitute legal advice. Specific advice should be sought for clarification in particular circumstances.