CASC (community amateur sports club)
A UK sports club registered with HMRC for Gift Aid and rates relief.
A community amateur sports club, or CASC, is a UK sports club that has registered with HMRC as a CASC. Registration brings tax relief on some income, gains and profits, Gift Aid on donations from individuals, and business rates relief. A registered CASC cannot also be recognised as a charity for tax purposes.
A CASC registers with HMRC, not with the Charity Commission, and claims Gift Aid through Charities Online like a charity. Membership fees paid to a CASC cannot carry Gift Aid. A club that registers as a CASC and later wants to become a charity cannot simply switch: it would have to close and transfer its assets to a new charity.
Worked example
A rowing club registers as a CASC. A former member gives £300 towards a new boat with a Gift Aid declaration, and the club claims £75; members’ annual subscriptions stay outside the claim.
Common mistake
Putting subs on the Gift Aid claim. Membership fees to a CASC are excluded, so only genuine gifts from individuals with declarations belong on the schedule.
Grounded in GOV.UK — Register as a community amateur sports club (CASC) guidance. Figures last checked . General information, not tax advice.
Related terms
Gift Aid
The UK scheme that adds 25p to every £1 a taxpayer gives a charity or CASC.
Gift Aid declaration
The donor’s permission for a charity or CASC to claim Gift Aid on their gifts.
CIO (charitable incorporated organisation)
A charity with its own legal identity, registered only with the Charity Commission.
Restricted fund
Money given for a stated purpose, to be spent only on that purpose.
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Questions about this term
CASC (community amateur sports club): common questions
- Can a CASC also register as a charity?
- Not while it is a registered CASC. HMRC says a registered CASC cannot be recognised as a charity for tax purposes, and a CASC that wants to become a charity cannot convert: it would have to close and transfer its assets to a new charity.
- Who does a community amateur sports club register with?
- HM Revenue and Customs. Registration as a CASC is a tax status rather than a charity registration, so the club does not register with the Charity Commission for it, and claims Gift Aid through HMRC’s Charities Online service.
- What does a club gain by becoming a CASC?
- Tax relief on income, gains and profits from some activities, Gift Aid repayments on donations from individuals, and business rates relief, according to HMRC. In return the club has to meet the CASC conditions and keep records HMRC can check.
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