An Introduction to Community Amateur Sports Clubs (CASCs)
- Price: £3.60
- Published: May 2015
- Type: Business Information Factsheet
- Format: PDF
A Community Amateur Sports Club (CASC) is a club that is registered with HM Revenue & Customs (HMRC) in order to benefit from a range of tax and rate reliefs. To register as a CASC, a club must meet specific eligibility requirements. A CASC must provide and encourage participation in a recognised sport, be open to the entire community and be organised on an amateur basis.
Registered clubs can benefit from exemption from Corporation Tax, relief from local authority business rates, and the ability to raise funds under the Gift Aid scheme. Registering as a CASC is not the same as registering as a charitable sports club, although there are some similarities in the requirements and benefits.
This factsheet explains what a CASC is, and what the eligibility rules are. It also sets out the benefits that sports clubs can gain by registering and outlines how a club can register as a CASC.