BSAC Membership Information - Branch Charitable Status
COMMUNITY and AMATEUR SPORTS CLUBS (CASCs)
With effect from April 2002 many local amateur sports clubs have been able to register with the Inland Revenue (IR) as Community Amateur Sports Clubs (CASCs) and benefit from a range of tax relief, including Gift Aid. Many of the branches of the BSAC have "interests" that are probably liable to Council tax. The interests usually take the form of either a clubhouse or a boat store or equipment store.
The government, through the IR, is prepared to accept that amateur sports clubs, like the BSAC, make a valuable contribution to the community and should be rewarded as such. The IR is prepared to give an 80% mandatory relief from Council Tax. In order to qualify for this 80% relief it is necessary for the branch to be registered as a Community Amateur Sports Club [CASC]. This Note sets out the necessary steps to achieve registration.
CASC Applications
The CASC Registration form and helpful Guidance Notes can be downloaded direct from the IR website www.hmrc.gov.uk/casc/ Completed Registration forms should be returned to Inland Revenue Charities Sports Club Unit, St Johns House, Merton Road, Bootle, Merseyside L69 9BB with the following documents:
- A copy of the club governing document
- A copy of the latest accounts
- A copy of any handbook or rulebook issued to members
Point 1 is easily resolved. It merely requires a change in the title of the existing club bye-laws to rename them 'The Constitution & Bye-Laws of . . . .' Point 2 can be achieved by integrating CASC model clauses into the "Constitution & Bye-laws" and then identifying in page 2 of the application form how this was done. The model clauses can be downloaded from the website of the Central Council for Physical Recreation www.ccpr.org.uk
cascinfo.co.uk provides an interactive means of accessing information relating to the Community Amateur Sports Club scheme. According to Deloitte, the scheme has generated average savings of £3,700 per club or over £15 million for grassroots sport.
cascinfo.co.uk also provides information on other club related issues such as the impact of National Minimum Wage. Explore cascinfo.co.uk to see if the CASC scheme is right for your club.
Example of an integrated clause based on a successful application:
Objectives - Original
The aims and objectives of the Branch shall be to provide for its members facilities, opportunity, and training for diving in accordance with the standards of the British Sub-Aqua Club, together with related social activities.
Objectives - Revised (changes highlighted)
The aims and objectives of the Branch shall be to promote the amateur sport of sub-aqua diving in Bristol and its environs and community participation in the same; and, to provide for its members facilities, opportunity, and training for diving in accordance with the standards of the British Sub-Aqua Club, together with related social activities.
When applying for registration, branches are advised to first submit the revised "Constitution & Bye-laws" to the IR in draft (with the integrated model clauses clearly identified). This then allows the Inland Revenue to agree that the changes are acceptable. Once agreed with the IR the branch is then in a position to hold a Special General Meeting for its membership to formally approve the changes. Once done, a copy of the new 'Constitution and Bye-Laws' certified 'True Copy' by two Committee members is necessary for final acceptance of the application by the IR.
Conclusion
In order to qualify for the 80% mandatory relief from Council tax, branches must be CASC registered. At first it does seem somewhat complicated to achieve registration but by following the above guidelines it is reasonably straightforward and painless. It may be possible to achieve a future discretionary relief on the remaining 20% of liability for Council Tax. This will be dependent on the particular Local Authority and the branches participating in the community. If you require further information/ advice, consult the BSAC Membership team who may be able to offer guidance.
Page last modified: 2nd Nov 2006 - 10:04:20