The Community Amateur Sports Club [CASC] scheme offers a range of charity-style tax benefits to help support and sustain local amateur sports clubs.

Clubs that qualify can benefit from significant financial advantages, including business rates relief and the ability to boost income through Gift Aid on donations. 

Advantages

  • Mandatory 80% business rates relief, with the possibility of further discretionary relief from local authorities. 
  • Eligibility to claim Gift Aid on donations, increasing fundraising potential. 
  • Exemptions from corporation tax on certain types of income. 
  • Caps on membership costs, helping ensure affordability and accessibility. 

 

Disadvantages

  • Clubs must meet strict eligibility criteria set out by HMRC. 
  • Must be open to the entire community, with no discrimination in membership access. 
  • There are rules on levels of participation, non-member income, and fees charged. 
  • Clubs must have appropriate governance and structure to comply with CASC conditions. 

CASC Eligibility Checklist

Your club must meet all of the following to qualify: 

Be an amateur sports club
  • Your main purpose must be to provide facilities for and promote participation in eligible sports (like Taekwondo). 
  • The sport must be on HMRC’s official list (Taekwondo is included). 

Be open to the whole community
  • Membership must be open to everyone without discrimination. 
  • You must not restrict membership based on ability to pay (see cost limits below). 

Participation requirement
  • The club must be set up to encourage participation, not just social use. 
  • You must show that you are actively engaging people in sport (not just existing to own facilities or for elite competition only). 

Non-profit making
  • Surpluses must be reinvested in the club. 
  • You can pay coaches and staff, but no profits can go to individuals. 

Membership cost thresholds
  • Total annual costs (membership + playing fees + equipment hire etc.) must not exceed: 
  • £520 per year (as of latest HMRC guidance). 
  • If it does, you must offer a way for those who can’t afford it to still participate. 

Correct structure
  • You don’t need to be a charity or incorporated, but you do need: 
  • A constitution or governing document 
  • Rules that include: 
  • Open membership 
  • Reinvestment of profits 
  • An appropriate dissolution clause 

Documents You'll Need to Apply

  1. Your club's constitution or governing document (CASC-compliant constitution template)
  2. Financial records or recent accounts 
  3. Evidence of community access (membership fees, class schedules, subsidies if available) 
  4. Completed CASC application form (see link below) 

 

How to Apply for CASC Status

You must apply via post or email using HMRC's form, we have provided a template to help you get started. 

Send it with your supporting documents to: 

HMRC – Charities
St John's House
Merton Road
Bootle
L75 1BB 

Or email to: charities.applications@hmrc.gov.uk 

CASC GOV Support