18 Dec 2014

Community Amateur Sports Clubs (CASC) Regulations laid in Parliament

Community Amateur Sports Clubs (CASC) Regulations laid in Parliament news article image

The Community Amateur Sports Clubs (CASC) Regulations 2014 were laid before Parliament yesterday. The Regulations follow a long period of consultation and discussion between HMRC, the Alliance and interested NGBs.

The Regulations reflect the policy conclusions reached by HMRC in the consultation back in November 2013. The main changes to the scheme are as follows:

• Clubs with a cost of participation over £520 per annum (i.e. £10 per week) must make provision for those on low incomes to participate fully in club activities
• Clubs will be subject to a maximum membership fee of £1612 per annum
• Clubs will be able to pay players up to a limit of £10,000 pa
• The thresholds for Corporation Tax exemption will rise to £50,000 (trading income) and £30,000 (property income)
• Clubs will be able to generate up to £100,000 turnover from trading and property income
• At least 50% of a club’s members must be participating members (i.e. not ‘social members’) and
• Extension of corporate Gift Aid to CASCs.

Assuming the regulations are approved they will come into force from 1st April 2015. Further detailed guidance will also be provided at the same time.

The Alliance will continue to work with NGBs and HMRC to develop the guidance and to support implementation of the new scheme.

Latest News

31 Jul 2025

A United Voice for Sport and Recreation: Alliance launches new five-year strategy

The Sport and Recreation Alliance has today published its new five-year strategy, titled ‘A United Voice for Sport and Recreation’.

Read more Arrow Right
30 Jul 2025

Government announces support for women’s sport – but where will they play?

The Government recently announced new plans that aim to more than double the share of primetime slots dedicated to women’s and girls’ sports teams at Government-funded facilities across England, following the success of the Lionesses in Switzerland.

Read more Arrow Right
18 Jul 2025

Alliance showcases recent achievements with launch of Impact Report 2024/25

The Sport and Recreation Alliance has today released its 2024/25 Impact Report, highlighting some of the organisation’s key achievements from the last 12 months.

Read more Arrow Right

Become a member

Joining the Sport and Recreation Alliance is pretty simple, but worthwhile!

Register now

Our Partners

Admincontrol logoAir IT logoGateley Legal logoSport:80 logoZellar logo93FT logo