Read the Community Amateur Sports Clubs detailed guidance notes

Find out about how the Community Amateur Sports Club (CASC) scheme works and about reliefs you might be able to benefit from.



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.

This information gives CASCs access to the most up to date information available about their tax obligations and any reliefs available to them.

Published 27 March 2015
Last updated 17 March 2023 + show all updates
  1. Guidance has been updated to explain that charities based in the EU, Iceland, Liechtenstein or Norway can no longer apply to get tax relief. If you got tax relief on or before 14 March 2023, you will continue to get it until April 2024.

  2. We have updated sections 6, 6.1.1 and 6.1.7 relating to deregistration.

  3. The link at section 2.19.2 for the list of recognised sports has been updated.

  4. Section 2.15.8 has been updated to clarify allowable travel and subsistence expenses.

  5. Annex 1 updated with more information on VAT.

  6. New section 2.3.9, Clubs having honorary or free life memberships has been added to this page.

  7. Paragraph 6.2 and 6.3 added to Annex 2.

  8. Chapter 6 - Temporary guidance following the changes to the CASC eligibility rules on 1 April 2015.

  9. Chapter 2.26 updated to explain how HM Revenue and Customs decides the date that it recognises a Sports Club as a Community Amateur Sports Club.

  10. The guidance has been updated to incorporate changes to the CASC rules from 1 April 2015.

  11. First published.