Community Amateur Sports Clubs (CASC)

Update December 2013

Following a review by HM Revenue & Customs (HMRC), the Government recognised that the original legislation governing the Community Amateur Sports Club Scheme (CASC) was unclear and causing confusion for clubs. HMRC therefore ran a public consultation in summer 2013 to seek views on a new set of rules that would make it easier for the hard-working volunteers who run CASCs to understand their obligations.

Following this summer’s consultation the Government is now bringing forward new, clearer, rules to provide clarity for those running CASCs and also encourage more clubs to register for the scheme. These are as follows:

  • Clubs that charge more than £520 a year must make special provisions for members on a low or modest income to participate for £520 or less, subject to an upper membership fee threshold of £1,612.
  • Clubs will be able to pay any number of players to play up to a total limit per club of £10,000 a year (including the cost of any benefits).
  • Clubs will be able to pay reasonable subsistence expenses and club tours subject to limits that will be set out in HMRC guidance.
  • At least 50 per cent of a club’s members must be participating (sporting) members.
  • A participating member will be defined as a person who participates in the sport at least 12 times a year.
  • Clubs will be able to generate unlimited income from their members.
  • Clubs will be able to generate up to £100,000 turnover (receipts) from trading and other miscellaneous transactions with non-members.
  • The threshold on the exemption from corporation tax on trading income will be increased from £30,000 to £50,000. Clubs will pay no tax on trading income so long as the turnover from non-members is no more than £50,000.
  • The threshold on the exemption from corporation tax on income from property will be increased from £20,000 to £30,000. Clubs will pay no tax on income from property so long as the receipts from non-members are no more than £30,000.
  • All companies will be able to obtain tax relief on qualifying donations to a CASC under corporate Gift Aid.

The next step is for HMRC to publish draft regulations which will be shared with relevant sports bodies for comment. After the new regulations have been agreed, they will be laid before Parliament in the New Year. Once they have received support from MP’s, new draft guidance will be published and clubs will have 12 months to make any necessary changes.

Since 2008 Plummer Parsons Sports Team have been advising National Governing Bodies, sports organisations and sports clubs throughout the country on the requirements of registering as a CASC and ensuring all benefits are fully utilised. Once these proposals are made final and the new detailed guidance is published we will continue to ensure that clubs have access to the latest information on the scheme via our team of CASC experts.

If you have a query on these changes or on the CASC scheme please contact our team on 01323 431200 or

 If you are involved with an amateur sports club, a sporting body or have an interest in promoting sports in some way you should make sure that they are taking advantage of the Community Amateur Sports Club (CASC) scheme.

Figures show that at 1st March 2013, 6,334 clubs are now registered as Community Amateur Sports Clubs (CASC). These registered clubs, through mandatory rate relief and also the ability to claim Gift Aid on voluntary donations, have benefitted from nearly £130 million in savings since 2002. 

Is your club missing out? Current research shows that an estimated £100 million per year is still lost by sports clubs not registered as a Community Amateur Sports Club (CASC).  Don't miss out on this opportunity to maximise your sports club's income it benefits everyone! 

The financial benefits of the Community Amateur Sports Club (CASC) Scheme are:

  • 80% mandatory rate relief;
  • Gift Aid on donations;
  • Exemption from some levels of Corporation Tax

To see how your club can maximise Gift Aid within a sports club structure click here.

Please note we have a section dedicated to Golf and Cricket clubs. Click here to access.

Entering the Community Amateur Sports Club (CASC) scheme is a decision that should not be taken lightly. For some clubs, joining the scheme may not be the best option, however, many clubs do benefit from the financial advantages the scheme brings.  CASC registration is not the only option for sports clubs. Clubs may be able to register as charities under the charitable pursuit of promoting health. Clubs are therefore left with a decision; register as a CASC, register as a charity, or simply continue as they are.

Plummer Parsons offers sports clubs a unique service.  We will help you evaluate each of the options.  If it is decided that CASC is the best option we will helping by calculating the potential savings that you can make under a Community Amateur Sports Club (CASC) scheme, guiding you through the registration process and then ensuring all the benefits in particular Gift Aid, are fully utilised.

We can also provide presentations setting out how the Community Amateur Sports Club Scheme works and how the potential savings can be achieved. We have recently been working with and providing CASC presentations for the England & Wales Cricket Board, British Gymnastics, British Equestrian Federation,  England Golf and many other sporting organisations throughout the country.

Plummer Parsons has a strong tradition within sport ourselves, we have our own successful stoolball team which participate in the local Eastbourne league and also have cricket and football teams that play friendly matches regularly.  Many of our members of staff are heavily involved in local sports clubs and activities- see our dedicated page.  As a firm we strongly believe in promoting sports at the grassroots level and are keen for all local clubs to benefit from this scheme.

Please review this area of our website dedicated to the Community Amateur Sports Club Scheme which will provide you with all the information you will need. 

Contact our specialist CASC team for initial free advice to determine the savings that your club could make by adopting the Community Amateur Sports Club Scheme and for details as to how we can help you promote the CASC scheme for your organisation.

How can Plummer Parsons help?

We can give you a helping hand by reviewing club’s situation and clarifying the savings they can make. Our unique service is designed with clubs in mind and we always take into account the limited resources clubs often have. We will therefore always discuss with clubs a package that suits them and take into account the savings that they expect to make.

  • Free advice for you and your club through our CASC telephone helpline 01323 431200.
  • Meet with clubs and their officers (out of office hours if easier).
  • Helping clubs through the registration process.
  • Review rejected CASC applications by HMRC.
  • Providing help with implementation of benefits, in particular Gift Aid once registered.
  • Designated step by step registration packs and maximising Gift Aid packs.(see below for further details)
  • Help with record keeping and 6 monthly / yearly checks to ensure your club is keeping to the CASC guidelines.
  • Help for clubs and sporting bodies running and presenting seminars. Plummer Parsons will offer to present the seminars free of charge.

Maximising Gift Aid Pack

Once registered as a CASC only 1 in 10 clubs are actually using the Gift Aid element of the scheme. We have therefore created a pack which explains all about how Gift Aid works and how you can utilise this to your club’s advantage. It includes details on form filling and will enable you to increase your clubs income through Gift Aid repayments using the techniques as explained under our Maximising Gift Aid section.

As part of our work with the England and Wales Cricket Board (ECB) we offer a discount on the pack to all cricket clubs registered with Natwest Cricketforce.