Community Amateur Sports Club Scheme (CASC)

The Community Amateur Sports Clubs Scheme (CASC) was launched in 2002 and enables sports clubs to register for financial benefits, including 80% mandatory rate relief (funded by central government) and the ability to claim gift aid on certain types of donations.

Since the scheme's launch in 2002 more than 4,340 clubs have registered as CASC's saving an estimated £19.7 million in savings.

What are the key benefits of being a CASC

• 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.

Is my club eligible to become a CASC

• be a recognised sport by the sports council
• not discriminate in any way in their membership policies and be wholly open to all sections of the community;
• have a core purpose in the promotion of amateur sports participation;
• be non-profit making, and re-invest any profits in the sports club;
• stipulate that in the event of being wound up, any remaining assets be distributed to either the sports governing body for use in community sport, another CASC or charity.

For further information on the CASC scheme and how to apply visit the CASC website.