Information Sheet

Community Amateur Sports Clubs (CASC)

What is a CASC?

The Government has introduced legislations to allow amateur sports clubs to register as CASCs with the Inland Revenue and so access a package of tax benefits.

What are the Benefits of CASC Status?

Ÿ All voluntary donations to the Club by individuals can be treated as Gift Aid

Ÿ Under the Gift Aid scheme the Club can claim 28p in the £ from the Inland Revenue Gift on donations. Note: High rate tax payers also benefit from donating under the Gift aid Scheme as do Companies

Ÿ Club gains exemptions from Corporation Tax up to certain limits

Ÿ Club will benefit from 80% mandatory Rate Relief

What are the Criteria for CASC Status?

Ÿ The Club must be open to the whole community ie membership must be open to all without discrimination and fees must be "affordable"

Ÿ The Club must be organised on an Amateur basis. In particular:

Ÿ The Club cannot distribute surpluses or assets to members

Ÿ Members cannot be paid for playing, but reasonable travel expenses to away matches can be paid

Ÿ Members can only be provided with "ordinary benefits" of an amateur club. eg provision of coaching, insurance, medical treatment, club-owned equipment etc

Ÿ The Club's Constitution must require that all assets on dissolution of the club be applied to approved sporting or charitable purposes

Ÿ The main purpose of the Club must be to provide facilities for and encourage the participation in sport - in our case rugby

How does a Club Register?

Ÿ Two simple forms, obtainable from the Inland Revenue, need to be completed

Ÿ These are submitted together with other documents: in particular the Club's Constitution and a set of the latest accounts will be required

Ÿ The Inland Revenue may require some clarification, but if everything is in order CASC status is granted quickly

Things to look out for

Ÿ Club Constitution. This is the area that has caused most problems. In the past many Clubs allowed distribution of funds to members if the Club folds. This is not allowed under CASC and the Constitution will have to be amended to distribute any assets to another sports club or a charity.

Ÿ Payment to Players is not allowed. Payment to coaches, groundsman and bar staff etc is allowed, but read the Inland Revenue documents carefully.

Where does the Club get more information?

Ÿ The Inland Revenue. Their Website www.inlandrevenue.gov.uk/casc gives fill details of the CASC scheme including the criteria and application forms.

Ÿ RFU. Detailed guidance notes were issued in October 2003 and guidance about Club Model Rules was issued in February 2004. Both are available on www.RFU.co/community rugby/funding info

Ÿ Herts RFU Clubs that have obtained CASC status and can give advice include Barnet Saracens Elizabethans, Bishop's Stortford, Hitchin and Old Verulamian