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    Rate Relief and Gift Aid



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Community Amateur Sports Clubs

These clubs, partly through mandatory rate relief and the ability to claim Gift Aid on voluntary donations, have benefitted from an estimated £39 million in savings since 2002.
To become a , clubs must:

  • 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.
These criteria should be included in your club's constitution. Model clauses for inclusion in your club's constitution are available for reference and adoption if required.

Clubs should then simply submit an application form to HMRC who administer the scheme along with a copy of the club constitution.

The most important thing to remember is that once you have registered as a CASC, you will always remain a CASC.

For further information click here

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