CASC & Gift Aid

Government Changes in 2014

Following consultation, the Government has implemented significant changes to the CASC scheme with amendments and clarification.

Here are the key changes as outlined by Sport England:

  • Clubs will be able to charge annual membership and participation fees of up to £520 a year. If a club charges over £520, provisions should be made for people on lower incomes in order to be considered open to the community.
  • Clubs will be able to financially support players subject to a limit of £10,000 a year per club.
  • Clubs will be able to pay reasonable travel and subsistence expenses to players where they are participating in away games and club tours.
  • There will no limit on the amount of income clubs may generate from members but there will be a limit of £100,000 they can generate from trading with non-members.
  • Government will extend, for the first time corporate Gift Aid to CASCs; a new source of revenue support for these clubs.
  • The threshold for the exemption from tax for trading income will be increased from £30,000 to £50,000 and for rental income will be increased from £20,000 to £30,000.
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Where next?

Qualifying for Gift Aid Information on how to qualify for Gift Aid
Further Reading Some additional information for further reading