CASC meaning in Community ?

Answer:

What is Community Amateur Sports Club mean?

The Community Amateur Sports Club (CASC) scheme was introduced in 2002 by the then Labour government to support grass roots sport. The original legislation was drafted by Andrew Phillips. It recognises the importance of sport in the community by allowing local amateur sports clubs to register with HM Revenue and Customs (HMRC) as a sports club rather than a business for rates and tax purposes. As such, clubs can benefit from a range of tax reliefs, including Gift Aid and rate relief. Both property and non-property owning clubs can significantly benefit from the scheme.

A community amateur sports club (CASC) in the United Kingdom is an amateur sports club eligible for favourable treatment for taxation purposes, with some similarities to charitable status. The benefits include eligibility for Gift Aid tax relief on donations, relief from at least 80% of business rates, and special treatment for capital gains tax and corporation tax purposes.

The main criteria for registration are:

"the club must be open to the whole community""the club's main purpose must be to provide facilities for eligible sports, and to encourage people to take part in them""the club must be organised on an amateur basis"

More than 6,200 clubs, including more than 425 rugby clubs, are registered as CASCs.

The Sport and Recreation Alliance (formerly the Central Council for Physical Recreation) maintains an information service cascinfo.co.uk which provides information about the CASC system.

reference

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