The Community Amateur Sports Club Scheme (CASC) was introduced in April 2002 to support grass roots sport. It recognises the importance of sport in the community by allowing local amateur sports clubs to register with HM Revenue and Customs (HMRC) as a sports club rather than a business for rates and tax purposes. As such, clubs can benefit from a range of tax reliefs, including Gift Aid and rate relief. Both property and non-property owning clubs can significantly benefit from the scheme.
Leading sports business advisers Deloitte estimate approximately 5,424 clubs across the UK are now registered as CASCs. These clubs, partly through mandatory rate relief and the ability to claim Gift Aid on voluntary donations, have benefitted from an estimated £60.9 million in savings since 2002.
Benefits of the CASC scheme:
A club must meet the following requirements in practice as well as having these as requirements in the club rules. Clubs must:
Clubs are advised to check out www.cascinfo.co.uk which provides all the information a club might need to decide if applying for CASC is right for them.
Sport Northern Ireland’s Club Leaders NI programme offers seminars and information which can assist clubs in relation to CASC status. Information on this programme and how to get involved can be accessed at www.sportniclubleaders.net.
Northern Ireland clubs can also get further information from: