Community Amateur Sports Clubs
With effect from April 2002 local amateur sports clubs were able to register with the HM Revenue & Customs and the Charities Commission as Community Amateur Sports Clubs (CASCs) and benefit from a range of tax reliefs, including rate relief.
In order to qualify the orgainsation must be able to satisfy certain criteras before they can be given CASC status. The Club/organisation must be able to demonstate that they: ·
- are open to the whole community - Membership of the club is open to all without discrimination, the club's facilities are available to members without discrimination, and any fees are set at a level that does not pose a significant obstacle to membership or use of the club's facilities.
- are organised on an amateur basis ·
- have as their main purpose providing facilities for, and promoting participation in one or more eligible sports
Once the club/orgainsation have been granted CASC status they become entitle to mandatory rate relief (given to all registered charities) which at present is an 80% reduction of their Non Domestic Rates Charge.