CASCs are sports clubs registered with HMRC which meet qualifying conditions, as set out below, which allow the CASC to benefit from certain tax reliefs, see B5.903. The qualifying criteria for community amateur sports clubs (CASCs) are contained in CTA 2010, ss 658–671 (Pt 13, Ch 9).
Changes to the criteria were introduced by F(No 2)A 2023, s 345 in order to restrict the tax reliefs and exemptions discussed in B5.903 to UK CASCs. For most CASCs the operative date for these changes was 1 April 2024. See 'Location condition' below.
Definition of community amateur sports club
A club can be registered as a CASC provided conditions A, B and C below are met1:
- Ìý
(A)ÌýÌýÌýÌý The club is, and is required by its constitution to be:
- Ìý
•ÌýÌýÌýÌý open to the whole community
- Ìý
•ÌýÌýÌýÌý organised on an amateur basis, and
- Ìý
•ÌýÌýÌýÌý has as its main purpose the provision of facilities for, and the promotion of participation in, one or more eligible sports
- Ìý
(B)ÌýÌýÌýÌý The club meets:
- Ìý
•
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