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This publication is available at https://www.gov.uk/government/publications/community-amateur-sports-clubs-detailed-guidance-notes/annex-4-seasonal-sports
1.1 HM Revenue and Customs accepts that for some sports it’s more difficult to meet the requirement to have at least 50% of your members participating on 12 occasions a year, especially if the club closes for a period during the year when participation is not safe or practical.
1.2 To help seasonal sports qualify for CASC status there’s another option open to these clubs. Seasonal clubs that aren’t open all year can opt to reduce the participation threshold so that it accurately reflects the number of weeks that the club is actually open. If the club is open on 1 day in a week, it will be considered open for the whole of that week for the purposes of this test.
1.3 If clubs choose to reduce the participation threshold they must also accept that the limit for membership fees is also proportionally reduced. It will be for the club to decide which option is best for them and this will depend on the levels of participation at your club and also how expensive it is to participate.
A yachting club is open for 30 weeks in a 12 month accounting period. They opt for the seasonal reduction which reduces the participation threshold to 8 days. To meet the participation test the club will need to keep a record that shows that at least 50% of the club’s members have participated in yachting on at least 8 occasions during that 12 month period.
They’ll also have reduced limits for membership fees 30/52 x £1,612 = £930 and the costs associated with participation 30/52 x £520 = £300. The club will need to keep within these reduced limits to meet the conditions of the CASC scheme.