Integrity, Innovation, Inspiration

What is CASC? Is it right for us? How to apply for it Community Amateur Sports Clubs (CASC) SEMINAR OUTCOMES

Seminar outcomes By the end of the seminar, participants should be able to: Recognise the advantages of becoming a CASC Describe the processes required to apply for CASC status List the areas of development in order to apply for CASC status Understand the key elements of a successful application

Looking to be more efficient and effective and need to save money? Would paying significantly reduced business rates help your 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 to reinvest more into the club?

General information The CASC scheme recognises this important role by distinguishing between clubs and businesses for rates and tax purposes, ensuring money is kept in sports clubs Both property and non-property owning clubs can significantly benefit from the scheme

CASC facts and figures Around 6,200 clubs are now registered as Community Amateur Sports Clubs (CASC). These clubs, partly through mandatory rate relief and the ability to claim Gift Aid on voluntary donations, have benefitted from almost £130 million in savings since 2002

What are the benefits of CASC? 80% mandatory business rate relief The ability to raise funds from individuals under Gift Aid. A registered CASC can reclaim up to £25 in tax for every £100 donated 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

JustGiving for sports clubs Makes it easier for sports clubs to raise money and claim Gift Aid Free subscription to JustGiving (worth £180 per year), for all CASCs Allows club members to raise money more easily, quickly and efficiently JustGiving complete all the administration and payments are made weekly

Is my club eligible? To become a Community Amateur Sports Club, clubs must: be a recognised sport by Sport England not discriminate in any way in their membership policies and be open to all sections of the community have a core purpose in the promotion of amateur sports participation be non-profit making, and re-invest any profits in the sports club

Is my club eligible? To become a Community Amateur Sports Club, clubs must: stipulate that in the event of being wound up, any remaining assets be distributed to either the sports governing body for use in community sport, another CASC or charity ensure that anyone involved in the day-to-day running of your club is deemed to be a ‘Fit and Proper Person’

How to apply? Go onto website – 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 sports club’s constitution - is this an accurate reflection of the club’s policies and does it fulfil the criteria set out in the guidance notes Complete and submit HMRC application form

Top reasons for rejection 1 Not being mainly for the provision of sports facilities and the promotion of eligible sports 2 Lack of an open membership clause in the club’s constitution or evidence that this is being delivered 3 Potential members have to be known by an existing member or introduction by another club 4 Selection by ‘black ball’ 5 No appeal on refusal of membership 6 Inappropriate or missing dissolution clause

Possible outcomes Successful application Referred application Unsuccessful application

Support for clubs HM Revenue & Customs helpline Contact the 'CASC champion' of your national governing body Your county sports partnership

What to do next? Go back to your club and discuss the outcomes of this seminar with the committee Ensure your members know that they are relinquishing their rights to share in the assets of the club Consult the advice and support available Complete the application form accurately and as soon as possible if you decide to go ahead

Question and answer session

Integrity, Innovation, Inspiration