Community Amateur Sports Club (CASC)

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Community Amateur Sports Club (CASC)

What is a Community Amateur Sports Club (CASC)?

A CASC is a Community Amateur Sports Club registered with HM Revenue & Customs. The CASC scheme was created in order to distinguish between sports clubs and businesses for the purposes of business rates and taxes to help ensure that sports clubs are treated fairly and money stays within sport.

How will it benefit your club to become a CASC?

  • 80% mandatory business rate relief
  • The use of Gift Aid (see below)
  • Exemption from Corporation Tax on trading profits if trading income is below £30,000 pa, and on property income if below £20,000 pa

How does my club become a CASC?

Clubs wishing to become a CASC need to complete an application form and return it to the HMRC along with a copy of its constitution and other documents which must adhere to the criteria set out above.

Visit and for further details and guidance.)

Support and advice available in Glasgow?

There is support and guidance available to clubs in Glasgow on how to become a SCIO through the following organisations

What are the key features of your club being a casc?

  • HMRC scheme introduced 2002 – HMRC regulates scheme
  • Not legal form as such - status
  • Benefits of tax relief and gift aid for donations
  • Sports club must be formally constituted prior to registration
  • Any legal form suitable - must have a set of rules/memo and arts – and must be formally adopted by all members
  • Must provide evidence of how you operate
  • Certain conditions must be met to register
  • management must be by a ‘fit and proper person’
  • Rules on dissolution of the club (net assets to be applied for sporting or charitable purposes)

What are the advantages of being a CASC?

  • Tax benefits
  • Rates Relief
  • Gift Aid available

What are the disadvantages of being a CASC?

  • Registration with HMRC cannot de-register once a CASC
  • Fully open membership without discrimination
  • Amateur player cannot be paid (expenses are allowed)
  • Compliance with Rules – must continually review internally to ensure compliance (as the club progresses or grows,and a serious transgression
  • of CASC status could lead to an investigation by HMRC into claimed tax relief)

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