Business Rates - Registered Community Amateur Sports Club Relief

Local amateur sports clubs are now able to register with the Inland Revenue as Community Amateur Sports Clubs (CASCs) and benefit from a range of tax reliefs, which include

• Fundraising income up to £15,000 exempt from tax
• Income from interest exempt from tax
• Rental income up to £10,000 exempt from tax
• Disposals assets exempt from capital gains tax
• Gift aid on individual donations
• Inheritance tax relief on gifts
• Gifts of assets on no-gain, no-loss basis for capital gains
• Business relief on gifts of trading stock
• Business Rates Relief of 80% guaranteed

Who can register

Before going any further you may want to see whether your club is likely to be successful in applying for registration. You can do this by answering the following five questions:

1. Is membership of the club open to the whole community? 
2. Are all the club’s facilities available to members without discrimination? 
3. Does the club’s constitution prevent the profits of the club being distributed amongst its members? (i.e. any profits must go back into the club). 
4. Does the club provide facilities for and encourage participation in eligible sports? 
5. Does the club’s constitution provide that on dissolution of the club, any net assets are to be applied for approved sporting or charitable purposes?

How to register

To register as a CASC you need to apply to Inland Revenue Sports Club Unit.
Find out more on the Inland Revenue's website

Please also inform me if you register as a CASC on E-mail revenues@easthants.gov.uk or telephone on 01730 266551.

Discretionary relief

Properties entitled to 80% relief may also be able to get an extra 10% relief at our discretion.

Full details can be obtained from the Business Rates Team on 01730 266551.