Amateur sport clubs
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The main purpose of the club must be to provide facilities for an eligible sport and to encourage participation in that sport. As such, clubs can benefit from a range of tax reliefs, including Gift Aid and rate relief. CASCs must ensure that costs associated with membership of the club are not a significant obstacle to membership or to the use of its facilities. Both property and non-property owning clubs can significantly benefit from the scheme.
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Read The Community Amateur Sports Clubs
December Learn how and when to remove this template message. To be considered a participating member, individuals will need to be participating in an eligible sporting activity on at least 12 occasions a year. Even where there has been no actual cost to the club this must be included. However, clubs will still need to ensure that they do not discriminate against any particular groups or individuals.
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Key uk tax law developments for not
Published 27 March Last updated 11 June — see all updates. Membership fees, income from transactions with members such as the sale of food and drink or equipment, hiring club premises for private parties and so on will be excluded from the income condition. Namespaces Article Talk. Both property and non-property owning clubs can significantly benefit from the scheme. To be considered a participating member, individuals will need to be participating in an eligible sporting activity on at least 12 occasions a year.
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