Community Amateur Sports Clubs (CASC)

The definitive guide for Community Amateur Sports Clubs

Over 6,200 clubs are now registered as Community Amateur Sports Clubs (CASC). These clubs, partly through mandatory rate relief and the ability to claim Gift Aid on voluntary donations, have benefitted from over £130 million in savings since 2002.

Benefits

“The Community Amateur Sports Club (CASC) scheme provides generous tax breaks to thousands of grass root sports clubs that give people in their local communities the chance to take part in sporting activities.”

“The Government will also extend corporate Gift Aid to donations to CASCs. This will help local companies who donate to CASCs, and will also mean that where a sports club also operates a trading subsidiary any money re-invested back into sport will reduce their tax bill. - Nicky Morgan, Economic Secretary to the Treasury


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.

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 £25 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.

Relief on business rates alone are estimated by the Chancellor of the Exchequer to be worth £2,000 per year. Whilst this only benefits facility owning clubs, non-facility owning clubs can still significantly benefit from Gift Aid and exemption from Corporation Tax.

To find out how your club can apply for the scheme visit www.cascinfo.co.uk/applyingforcasc


Who are ACASC?
ACASC was established in January of 2009 as a CIC (i.e. not-for-profit) Community Interest Company and Association. They try to think 'out of the box' and some of their work for CASC clubs has been groundbreaking.

ACASC represents a network of pooled information, usually gathered from local legal, accounting and sports management professionals throughout the UK. They have helped and advised club management on every aspect of running (or becoming) a Community Amateur Sports Club.
As a not-for-profit Association, and are also able to work closely with Local Authorities throughout the UK in advising clubs locally.

Advisory Services that ACASC provide

Following the publication of new CASC Guidelines in November 2013, ACASC are now able to offer CASC Registered clubs a special advisory service. This will help the club reach a Benchmark Standard as a CASC, enabling it to feel assured that it is compliant with the new rules. Clubs that attain the Standard will be confident that the benefits and advantages they enjoy, are unlikely to suffer setback through financial penalties, restricted rate relief, suspension or compulsory de-registration.

Clubs enjoying vital rate relief would most benefit from this service, which will:-

  • Assist the club (or its representatives) in interpreting the new accounting requirements towards reaching compliance;
  • Compare and monitor the club’s ongoing performance with similar sports in the local area i.e. County/District level;
  • Analyse potential relationships with other local community groups to maximise use of club facilities;
  • Support the club in its application for additional local reliefs and grants in a way that is most likely to bring success;
  • Contact HMRC on behalf of the club to discuss matters ‘in principle’ or anonymously on behalf of the club;
  • Mediate where necessary between the club and Local Authority officers;
  • Introduce clubs to local Corporate Donors prepared to support clubs who have reached the Benchmark Standard;
  • Explore new ways in which the club can attract Business Donors.

To contact ACASC please access the following link - http://www.acasc.org.uk Twitter - @ACASClubNews




Icon File Name Date Size Download
Icon for Community Amateur Sports Clubs

Community Amateur Sports Clubs

Seminar_Service_Methods_NFP.pdf Jan 23 2014 84.1 KB Download
Icon for Community Amateur Sports Clubs

Community Amateur Sports Clubs

Seminar_Service_Methods_CASC.pdf Jan 23 2014 74.8 KB Download

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