Recreational facilities and amateur sport—the advancement of amateur sport
Produced in partnership with Jacqui Lazare of Royds Withy King
Recreational facilities and amateur sport—the advancement of amateur sport

The following Private Client guidance note Produced in partnership with Jacqui Lazare of Royds Withy King provides comprehensive and up to date legal information covering:

  • Recreational facilities and amateur sport—the advancement of amateur sport
  • Community amateur sports club scheme
  • Open to the whole community
  • Examples of community charities and charitable purposes
  • How does this fit with the public benefit requirement?
  • Sport ancillary to other purpose(s)
  • Recreational Charities Act 1958
  • Tax reliefs

'Amateur sport' is when a sportsperson is taking part in a sport and not getting paid to do so. For a long time community amateur sports clubs (CASCs) have enjoyed a number of charitable tax reliefs in recognition of their similarities with charities.

Section 660 of the Corporation Tax Act 2010 sets out the basis on which a sports activity is regarded as being organised on an amateur basis. The key principles are that:Corporation Tax Act 2010, s 660Community Amateur Sports Clubs Regulations 2015, SI 2015/725

  1. it is non-profit making

  2. it provides for members and their guests the ordinary benefits of an amateur sports club

  3. it does not exceed the limit on paid players

While these principles are not enshrined in the Charities Act 2011 (CA 2011), it is generally accepted that the above definition could apply to charities in the same way as to CASCs.

Community amateur sports club scheme

The CASC scheme was introduced in April 2002. It has enabled many local amateur sports clubs to register with HMRC and benefit from a range of tax reliefs. CASCs are not charities and so do not come under the regulation of the Charity Commission.

The CASC scheme is governed by the same legislation referred to above. Since its introduction, the following changes have been made by the Community Amateur Sports Club Regulations 2015, SI 2015/725:Community Amateur Sports Clubs Regulations 2015, SI 2015/725

  1. increases in tax exemptions

  2. a new income limit condition

  3. requirement for CASCs to have 50% participating members

  4. travelling and subsistence expenses

  5. payments to players—this must not be more than £10,000 in a 12-month period

  6. restrictions on the level