What is the CASC scheme?

The Community Amateur Sports Club Scheme (CASC) enables many local amateur sports clubs to register with the HM Revenue & Customs (HMRC) and benefit from a range of tax reliefs, including business rate relief and Gift Aid. There are now more than 6,000 registered CASC's and these clubs have benefitted from almost £100 million in savings.

What are the advantages of CASC?

• 80% mandatory business rate relief.
• The ability to raise funds from individuals under Gift Aid.
• Full exemption from Corporation Tax on capital gains and interest.
• Some exemptions from Corporation Tax on income of less than £30,000 pa.
• Some exemptions on property income if gross property income is under £20,000 pa.

Examples: Barnsley RFC has saved over £70,000 through business rate relief, while Ilkley RFC has raised £150,000 in Gift Aid in the last 5 years.

Is my club eligible?

The conditions for becoming a CASC are fairly easy to meet. Your club must fit in with these in practice as well as having these as requirements in the club rules and constitution. Your club must:

• be a sport recognised by the sports counci (e.g Sport Scotland)
• be open to the whole community
• be organised on an amateur basis
• be non-profit making
• have as its main purpose providing facilities for, and promoting participation in one or more eligible sports
• meet the location requirement
• be managed by 'fit and proper persons'

Where can I find out more information?

HMRC website: http://www.hmrc.gov.uk/casc/casc_guidance.htm

CASCinfo website: http://www.cascinfo.co.uk

Contact your CASC champion - Arran Coggan, National Club Development Coordinator, Tel: 07525233592, Email: arran.coggan@archerygb.org

Entering the CASC scheme is a decision that should not be taken lightly. For some clubs, joining the scheme may not be the best option. Clubs are encouraged to seek professional advice before applying or making any changes to the set up of the club.