D1.340 Donations to grassroots sport
Certain companies can claim a corporation tax deduction for contributions on or after 1 April 2017 to grassroots sports1.
The deduction only applies if relief is not available under the qualifying charitable donation rules (including payments to CASCs) under CTA 2010, Pt 62.
The key difference determining the amount of the deduction is whether the contribution is by or to a 'qualifying sports body' or whether it is a 'direct payment' to grassroots sport, as follows:
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•ÌýÌýÌýÌý Qualifying sports body payments. An unlimited deduction equal to the amount of expenditure is allowed if, at the time of payment, the company making or receiving the payment is a 'qualifying sports body'3. A qualifying
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Web page updated on 17 Mar 2025 16:23