Community Amateur Sports Clubs

Sutton Churches Tennis Club is registered as a Community Amateur Sports Club (CASC). This means the club must meet certain criteria and is therefore eligible for certain benefits. The following information comes from the Sport England website at www.SportEngland.org:

The community amateur sports club (CASC) system, which came into operation in April 1992, is run by the Inland Revenue Sports Clubs Department. It seeks to recognise the good community work that many sports clubs do by giving them many of the benefits that derive from having charitable status but without the hard work and complexity of enrolling as a charity and complying with charitable procedures.

The key benefits of CASC are:

• 80% mandatory business rate relief
• The ability to raise funds from donations under Gift Aid
• Tax-free income from interest and capital gains (used for qualifying purposes)
• Exemption from corporation tax on trading income (up to £30k) and income from property (up to £20k)

As an eligible club, our club must:

• Be community-focused and open to all without discrimination
• Have a core purpose in the promotion of amateur sports recognised by the Sports Councils
• Reinvest any income back into the club

Here is a link to the HMRC website’s section where there is everything you could ever wish to know about CASC:

http://www.hmrc.gov.uk/charities/casc.htm