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.
The government has announced that it will be retaining Sport England as a statutory consultee in the planning system.
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The Sport and Recreation Alliance is delighted to announce that nominations for our flagship Community Sport and Recreation Awards are open for 2026, as we celebrate the very best of grassroots sport and recreation from across the country.
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The Government has announced that pubs, clubs and live music venues are set to receive a 20% reduction to their business rates bills from April next year.
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