The Community Amateur Sports Club (CASC) scheme was introduced in 2002 by the then government, with cross party support, working with the CCPR (Central Council for Physical Recreation) and Sport England, as an option for sports clubs to register with HMRC to receive 'charity type' tax reliefs provided the club meets certain qualifying conditions.

The scheme generally requires less regulation than if a sports club registers as a charity.

There are more than 6000 clubs registered as Community Amateur Sports Clubs who have benefitted from over £200 million in savings since the scheme began! The benefits of registration include mandatory business rate relief, Gift Aid on donations and certain corporation tax benefits.

CASC clubs need to meet certain conditions including:

Being open to the whole community
Affordable membership fees
Being organised on an amateur basis
Requirements on participation and income generation
Be managed by ‘fit and proper persons’