Community Amateur Sports Clubs (CASCs) - Latest News
27/09/04
Movement of CASC work to Bootle
From 1 October 2004, correspondence relating to Community Amateur Sports Clubs should no longer be sent to the Sports Club Unit in Edinburgh. HMRC is moving the administration of CASC work from Edinburgh to its offices in Bootle.
Correspondence should be sent to: Charities, Sports Club Unit, St John's House, Bootle, Merseyside L69 9BB.
Telephone: 0845 3020203 (option 2).
21/09/04
R68 claim form (PDF 212K)
The latest version of form R68 is now available.
26/06/04
Detailed Guidance Notes
Paragraph 3.17.2 has been amended to reflect the new limits for the trading
and Schedule A exemption.
Paragraph 3.8 has also been expanded to highlight unacceptable dissolution clauses which appear in some clubs governing documents.
14/06/2004
CASC application form
A revised version of the Community Amateur Sports Clubs (CASCs) application form is now available. The form has been changed to enable clubs to better understand what is required for a successful application. A copy of the new form is available (PDF 97K)
13/02/2004
Frequently Asked Questions
An addition has today been made to the CASC Questions and answers outlining the position relating to mandatory rates relief.
In the Pre-Budget Report, the Chancellor announced his intention to double the Corporation Tax exemptions for Community Amateur Sports Clubs (CASCs) in the next Finance Bill. This will mean that clubs with a trading turnover of less than £30,000 and/or property income of less than £20,000 will pay no Corporation Tax on those sources of income.
It is anticipated that these changes will take effect from April 2004.
Clubs registered as CASCs in England and Wales will also receive mandatory rates relief of 80% with effect from April 2004 and local councils can increase this relief to 100% at their own discretion.
15/01/2004
Good news for community amateur sports clubs
Plans to introduce mandatory rate relief for all community amateur sports clubs in Scotland were announced today.
Sports clubs which are registered as community amateur sports clubs with the Inland Revenue will receive 80 per cent mandatory rate relief.
Public Services Minister Andy Kerr said:
The Executive is responding to the needs of these small community-based organisations by introducing 80 per cent mandatory rates relief. This will provide a real boost for the many community amateur sports clubs in Scotland and will bring us into line with the rest of the UK.
Responding to a Parliamentary Question from Dennis Canavan, he added:
The Executive intends to introduce 80 per cent mandatory rate relief for sports clubs which are registered as community amateur sports clubs with the Inland Revenue. This will require primary legislation.
Local authorities in Scotland have discretionary powers to grant up to 100 per cent rate relief to qualifying sports clubs. The level of discretionary relief granted varies between local authorities. Any relief granted is funded entirely by the Executive. Until mandatory rate relief can be introduced, the Executive is seeking to secure a voluntary agreement with all local authorities to grant - from 1 April 2004 - at least 80 per cent discretionary rate relief to community amateur sports clubs.
Sports Minister Frank McAveety said:
Sports clubs are a vital part not only of our sporting infrastructure but also of community life throughout Scotland. Two of the key objectives in Sport 21:2003-07 are that over 1 million Scots will play sport in membership of clubs and that Scotland will sustain 150,000 volunteers contributing to the delivery of Scottish sport.
This boost to local sports clubs will contribute to achieving these objectives.
