Community Amateur Sports Clubs (CASCs) are amateur sports clubs that are registered with HM Revenue & Customs (HMRC). The CASC scheme exists in order to distinguish between amateur sports clubs in the community and businesses to help ensure that sports clubs are treated fairly and benefit from a range of tax reliefs and that money stays within sport.

West Wimbledon Cricket Club was successfully registered as a CASC in 2021.

What are the benefits?

• 80% mandatory business rate relief.
• The use of Gift Aid and the Gift Aid Small Donations scheme.
• Exemption from corporation tax on trading profits if your trading income is below £50,000 per year, and on property income if it is below £30,000 per year.
• Companies can receive corporation tax relief on donations to CASCs.

What are the qualifying criteria?

• Your sport must be recognised by the Sports Councils, e.g Sport England and Sport Wales.
• Your club must have an open membership policy.
• Cost of participation must be affordable at less than £520 per year. If not, provision must be made for those who can’t afford it.
• Your club must promote and provide facilities for amateur sports participation.
• More than 50% of members must participate fully in the sport.
• Your club must not exceed the non-member income limit of £100,000. Larger clubs which exceed this limit need to set up a trading subsidiary to be a CASC.
• Your club must be non-profit making – any profits must be reinvested into the club.
• In the event your club is wound up, your constitution must state that any remaining assets be distributed for use broadly in community sport or to another CASC.
• The club must be managed by fit and proper persons.

For further information, please see here.