Sports club rate relief/ community amateur sports club (CASC)

For many sports clubs who have their own premises, their rates bill is one of the largest bills they have to pay each year. Gaining rate relief can help them extend their facilities and membership to their local community.

Each year around 50 clubs apply to receive rate relief from the council. To qualify for rate relief, the following conditions must apply:

The government introduced community amateur sports club status (CASC) to provide clubs with the opportunity to benefit from a range of tax breaks. It is recommended that sports clubs apply to become CASC registered, as there are many advantages of this, particularly in relation to rate relief, as they will automatically qualify for 80% mandatory relief.  Clubs are then able to apply to NDDC for the further 20% discretionary top-up.  This discretionary amount is established on an annual basis.

The main criteria for becoming a CASC are:

the club is organised on an amateur basis; i.e. non-profit making and any surpluses must be re-invested back into the club and not distributed to members

it must be open to the whole community, without discrimination

have their main purpose providing facilities for, and promoting participation in sport

For further information on CASC and its benefits consult the HM Revenues and Customs

If your club has its own premises and is not receiving relief, contact us for further details.