CASC & Gift Aid

Key benefits as a CASC

Applying to be registered with HMRC as CASC means clubs can benefit in the following ways:

  • 80% business rate relief
  • Higher fundraising profits with Gift Aid: 25p extra in every £1 donated
  • Exemption from corporation tax (if trading income is under £30,000)

Non-domestic rates relief

For most clubs, only paying 20% of the non-domestic rates is a considerable benefit.

This is organised through your local authority but as it is mandatory, they must definitely give it.

Gift Aid

The ability to reclaim 25p for every £1 of voluntary donations is a way to increase the value of monetary gifts to your club.

The key criteria for collecting Gift Aid are that those donating are UK taxpayers and fill out a Gift Aid declaration that the Club holds on file.

Corporation Tax Exemption

Sports clubs have to pay corporation tax on their profits. However, a registered CASC is eligible NOT to pay any tax if its turnover is under £30,000.

*This figure has been earmarked by the Government to be increased to £50,000 but as of August 2014, has yet to be ratified by Parliament.

For more information on Non Domestic Rates Relief and Corporation Tax, please see the HMRC Website

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Where next?

Introduction to CASC What is CASC & Gift Aid?
Qualifying as a CASC? Information about qualifying as a CASC