Community Amateur Sports Club (CASC)

The HMRC CASC scheme was introduced in 2002, as an option for sports clubs to register with HMRC to receive ‘charity type’ tax reliefs, provided the club meets certain qualifying conditions. The scheme generally requires less regulation than if a sports club registers as a charity.

The CASC scheme recognises the value and unique contribution of local sports clubs to their local communities. Gliding is the sport with the highest proportion of CASC registered clubs. The scheme was heavily revised in 2015, a process which the BGA was closely involved with.

CASC status confers significant benefits which support volunteer-run community sports clubs. The primary benefits are:

  1. Mandatory 80% business rate relief
  2. Exemption from corporation tax on member income
  3. Limited exemption from corporation tax on other income (within certain limits)
  4. Gift aid on donations

However, with CASC status comes conditions, including:

  1. Being open to the whole community, without discrimination
  2. Making accommodations where cost is a barrier to participation
  3. Being organised on an amateur basis, i.e. a not-for-profit organisation
  4. A place where the majority of members regularly participate in gliding activities

Following the Government review of the scheme in 2013-16 and our involvement with it, the BGA created the following documents to help clubs to comply with the scheme:

CASC – Club Briefing Sheet

British Gliding Clubs and the CASC Scheme which includes links to the Government website, where you will find the latest, precise, details and any amendments to the scheme.

Affordable Gliding Policy 

Model Articles for Gliding Clubs as Private Companies Limited by Guarantee

If you have questions, please contact the BGA Development Officer, via the BGA Office. We run refresher training from time to time, and for individual clubs on request.