Community Amateur Sports Clubs (CASC’s)
Does your club want to save £4,000 per year? This is the average cash benefit to clubs registered under the CASC scheme which has been worth around £18 million to cricket clubs which are CASC’s (source Deloitte monthly CASC registration analysis).
If you do, consider registering now. Similar benefits might also be available to you if you register as a charity although most clubs have chosen the CASC option – more info and a comparison of the choices is available in the PDF files below:
ECB CASC and Small Donations Flyer (315 KB)
Clubs CASC v charity (73 KB)
Gift Aid Small Donation Scheme (204 KB)
What is a 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
Unfortunately there are no special value added tax reliefs for CASC’s as there are for charities but guidance is available on minimising Vat costs on facility improvement expenditure: Guidance notes on VAT and facility improvement (431 KB)
What are the criteria for becoming a CASC?
- Your sport must be recognised by the Sports Councils
- You must have an open membership policy
- Your club must promote amateur sports participation
- Your club must be non-profit making – any profits must be re-invested into the club
- If, 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
How to apply to 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.
By becoming a CASC you will be eligible to claim Gift Aid on donations to your club in the same way as for charities. CASC membership fees and subscriptions do not qualify as donations.
Gift Aid works by providing income tax relief to those who provide a donation to your club at the same time as allowing the club to claim income tax on the donation from HMRC.
For any person who pays income tax, the club will receive £25 for every £100 donated.
If a person is a 50% higher rate tax payer they will also be refunded £37.50 for every £100 they donate to a CASC.
Gift Aid and Fundraising (193 KB)
JustGiving allows your members and supporters to give online by setting up a Fundraising page in order to collect your donations in a simple and easy to manage way. It costs you absolutely nothing but there is a transaction fee. The website is set up to manage Gift Aid on donations. JG does all the work to enable you to receive tax refunds from HMRC who will check JG’s Gift Aid procedures rather than yours.
Setting up a JustGiving page for your cricket club will allow you to communicate why you are fundraising and it will give all of your members a simple way to make donations. You will also be given helpful tips on the best way to tell people about your page.
Go to the JustGiving website for more information and to set up your fundraising page now!
See the documents below for further information:
Local Authorities will automatically give your club 80% rate relief when you register; they have no choice and it costs them nothing since they recover the cost from Central Government funds.
This means that if they are already giving you discretionary rate relief they can top up your mandatory relief by 20% DRR so that you pay nothing and they still save money: Business Rates Benefits to Local Authorities and Sports Clubs of the CASC scheme (21 KB)
Other guidance and information on CASCs
CASC FAQs (287 KB)
CASC Top 10 Tips (340 KB)
CASC Newsletter - Summer 2014 (91 KB)
Junior subscriptions and gift aid (480 KB)
Gift aid and volunteer expenses (344 KB)
CASC Advisory Note - Cricket Clubs (177 KB)
New CASC Regulations - impact on engagement of overseas players (188 KB)