Community Amateur Sports Club Status (CASCs)

The CASC scheme offers local sports clubs (or clubs with sport as their main purpose) a number of significant tax breaks and the possibility of claiming rate relief from their local authorities. The measures are designed to help keep money in the grassroots sport sector and to help community sport and recreation clubs secure the financial health of their organisations.


There are multiple benefits of becoming a CASC:

  • Registered clubs will receive at least 80% mandatory business rate relief. Local authorities can offer up to 100% relief to clubs at their discretion.
  • CASCs have the ability to raise funds from individuals under GiftAid. A registered CASC can reclaim £28 in tax from HMRC for every £100 donated by individuals. Thus a club can claim GiftAid on any donation from an individual or any fund raising it undertakes. Clubs do not have to own/lease their own land to significantly benefit from the scheme.
  • Registered CASCs are exempt from corporation tax on profits derived from trading activities if their trading income is under £30, 000 pa.
  • Profits derived from property income are also exempt for CASCs if gross property income is under £20,000 pa.
  • CASCs whose income does not exceed the above thresholds will no longer be required to complete a corporate tax return on an annual basis.

How to gain CASC Status...

To become a Community Amateur Sports Club, clubs must meet a few simple requirements. They must be open to the community and not discriminate in their membership policy. Clubs must have a core purpose to promote the sport(s) that they offer. Clubs must be non-profit making and any profits that are made should be re-invested within the organisations. Finally, clubs should stipulate that in the event a club is wound up, any remaining assets be distributed to either the governing body of the sport, another CASC or a charity.

The Central Council of Physical Recreation (CCPR) worked hard to campaign for the scheme, along with many other stakeholders and believes that this is a real boost for volunteers and those who run local sports clubs. We urge clubs to consider registering for CASC status in order to take advantage of the considerable benefits on offer!

Click here for CASC Resources 

Useful Links

The Central Council of Physical Recreation

Inland Revenue