Community Amateur Sports Clubs
Warning note: The Community Amateur Sports Clubs (CASC) scheme is currently undergoing a consultation period for proposed changes to the scheme. This is causing delays in processing new applications and will have an impact on the criteria clubs will have to meet in order to become and retain CASC status. Please contact Dave Stubley or Alex Thompson for the latest updates and information on becoming or retaining CASC Status.
Dave Stubley – Club Management & Governance Manager
Tel: 07736 722 387
Alex Thompson – Club Management & Governance Officer
Tel: 07894 489 756
Please note recent guideline changes, outlined in the following documents:
Update on the CASC scheme November 2013 (PDF 228kB)
HMRC response to the CASC consultation (PDF 272kB)
Update on the CASC Scheme August 2013 (PDF 248kB)
Rugby Football Union CASC Consultation response (PDF 548kB)
HMRC CASC consultation document – June 3 - August 12, 2013 (PDF 260kB)
Update on the CASC Scheme May 2013 (PDF 328kB)
Update on the CASC Scheme March 2013 (PDF 262kB)
Amendment to HMRC interpretation November 2012 (PDF 245kB)
RFU CASC incorporation note April 2012 (PDF 289kB)
Update: Sign up for HMRC Charities Online to claim gift aid – applicable to CASC clubs
Sign up for the HMRC Charities Online service by September 30, 2013 to claim gift aid as after this date, HMRC will stop accepting Gift Aid repayment claims on R68(i) forms.
Find out about making a claim using Charities Online.
Is your rugby club looking to save money? Are you looking for ways to help fund new facilities or invest in the current clubhouse, pitches and equipment? Would paying significantly reduced business rates or claiming 25p for every pound of Gift Aid donations given to your rugby club help your club’s finances? Is your rugby club looking to relocate through sale of current facilities and facing potential large capital gains tax bill? Would exemption of the capital gains tax allow the club reinvest more into the club and future development?
The government’s Community Amateur Sports Club scheme (CASC) allows you to do just this.
Registering as a Community Amateur Sports Club can provide a range of benefits for community rugby clubs. More than 6,202 such clubs are registered, claiming an estimated total cash benefit of at least £117.1m (source: Tim Baldwin – Monthly analysis of CASC registrations). Over 425 of these clubs are rugby clubs.
The RFU recommends that clubs review the benefits of CASC registration and review this alongside the RFU’s recommendation to incorporate. However, while many clubs will and do benefit from CASC registration, it is not right for every club and the decision to register should not be taken lightly.
Unincorporated clubs that are CASC's should not incorporate until HMRC's revised CASC guidance is available. A number of clubs have been de-registered on incorporation but the new company to which the club's activities have been transferred has not been registered because of an imminent change in HMRC's guidance on eligibility for CASC status.
Guidance on Incorporation of unincorporated CASCs (MS Word Doc 54kB).
CASC Registration Benefits and CASC Case Studies
Both property and non-property owning clubs can significantly benefit from the scheme. The key benefits of CASC registration include:
- 80% mandatory business rate relief. Local authorities can offer up to 100% relief to clubs at their discretion
- The ability to raise funds from individual donations under Gift Aid. A registered CASC can reclaim up to £25 in tax for every £100 donated
- Tax free income from interest and capital gains (used for qualifying purposes)
- 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, of particular relevance following the abolition of the nil rate band
- CASCs whose income does not exceed these thresholds will no longer be required to complete an annual Corporation Tax return
Browse the CASC case studies section for practical examples of how community rugby clubs just like yours have benefited from CASC registration.
What should your rugby club do to be eligible?
- Be community focused and open to all without discrimination
- Have a core purpose in the promotion of amateur rugby union or amateur sport recognised by Sport England if part of a multi sport club
- Reinvest any income back into the club
- Be managed by fit and proper persons
How to become a CASC?
Becoming a CASC could not be more straightforward for most rugby clubs. Just follow these three simple steps:
- Read and discuss the guidance notes from HM Revenue & Customs (HMRC) and decide if CASC registration is the right choice for your club
- Look at your club’s constitution. Is this accurate reflection of the club’s policies and does it fulfil the criteria set out in the guidance notes? If not you may need to make changes.
- If you are happy that CASC registration is right for your club and that your constitution is appropriate, complete and submit the HMRC application form
Club Constitution Sample Rules
The RFU has produced two sets of sample rules which have been approved by HMRC:
To find out more take a look at the Community Amateur Sports Clubs website, a dedicated site run by the scheme’s main stakeholders where you can:
- Download all the key forms
- Learn how to maximise Gift Aid
- Access CASC Q&As
- Talk to other clubs through an online forum
- Keep track of news about the scheme
Relief on business rates alone are estimated by the Chancellor of the Exchequer to be worth £2000 per year per club. While this only benefits facility owning clubs, non-facility owning clubs can still significantly benefit from Gift Aid and exemption from Corporation Tax.
Other guidance in this area includes:
Guide to completing the Gift Aid donation schedule spreadsheet
HM Revenue and Customs has amended its instructions on how to complete the Gift Aid schedule spreadsheet with details of donations received from a sponsored event. The changes will enable more sponsored event donations to be eligible for Gift Aid. View the details here.