Community amateur sports clubs

The Government introduced changes with effect from 1 April 2004 to the way in which relief is awarded to Community Amateur Sports Clubs (CASCs). Currently, registered charities are entitled to 80 percent mandatory relief on any non-domestic property, which is used wholly or mainly for charitable purposes.

Local Authorities also have the discretion to award relief of varying levels under Section 47 of the Local Government Finance Act to any non-profit making organisation used wholly or mainly for the purpose of recreation. As a general rule, we currently awards 75 percent discretionary relief to non-profit making sports clubs.

Under schedule 18 of the Local Government Finance Act 2002, CASC’s who are registered as such with the Inland Revenue are also entitled to mandatory relief at the same rate as registered charities for any non-domestic property wholly or mainly used for the purposes of the club. Not only would this financially benefit a qualifying club but also the Local Authority as all mandatory relief awarded is covered by Central Government via the NNDR Central Pool, as opposed to only 75 percent of any discretionary relief awarded.

A club is entitled to be registered as a CASC if it is, and is required by it’s constitution to be, a club that:

• is open to the whole community
• is organised on an amateur basis, and
• has as its main purpose the provision of facilities for, and promotion of participation in, one or more eligible sports.

Apply for Community Amateur Sports Clubs relief

To claim this relief forward proof of your club’s registration as a CASC, together with a covering letter, to us by post.