Community Amateur Sports Club Scheme
Description
The Community Amateur Sports Club Scheme (CASC) enables amateur sports clubs that meet certain eligibility criteria to receive mandatory business rate relief for 80% of total rates bills and he potential to reclaim Gift Aid on donations.
Eligible activity
CASC clubs receive 80% mandatory business rate relief, exempt from corporation tax, the ability to raise funds from individuals under Gift Aid.
Exclusions
Clubs are excluded if they do not meet the 'Who can apply' criteria.
Available funding
Not applicable.
Who can apply
Clubs are eligible for the CASC scheme is they are recognised sport, do not discriminate in anyway 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 or reinvest any profits back into the club and stipulate that in the event of being wound up any remaining assets will be distributed between the National Governing Body for use in other community sport, another CASC or charity. All of the above must be stated in the club constitution. Clubs should then simply submit an application form to HMRC who administer the scheme along with a copy of the club constitution.
Please note once you have become a CASC, the club will always remain a CASC.
Deadlines
Any time.