British Tennis - Lawn Tennis Association

Is your tennis club or place to play looking to save money?

Are you looking for ways to help fund new facilities or invest in your existing facilities?

The Government’s Community Amateur Sports Club (CASC) scheme allows you to do just this.

The CASC scheme has been designed to support and financially benefit grassroots sports clubs. By gaining Community Amateur Sports Clubs status your club could take advantage of a number of benefits to save money.

The summer will see the 6,000th Community Amateur Sports Club registered with HMRC. £100m in tax relief will have been received by CASC’s since the scheme’s inception in 2002. This is a fantastic milestone and highlights how valuable the scheme is to grass roots sport.

There has never been a better time to apply for CASC status. Many Local Authorities are in the process of withdrawing discretionary business rate relief in order to save money in the current economic climate. Registering as a CASC entitles the club to mandatory 80% rate relief which significantly reduces the financial burden.

The key benefits of CASC are:

• 80% mandatory business rate relief. Local Authorities can offer up to 100% relief to clubs at their discretion.
• 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).
• JustGiving for clubs who are CASC registered. CASCs can raise money through the JustGiving website without having to pay the monthly subscription fee (worth £180 per year). This is aimed at helping clubs raise money online and making it easier for them to take advantage of Gift Aid on donations.
  More information about JustGiving.

To be eligible, your 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

Your club’s constitution (or other governing documents; memorandum & articles, club rules) must show that you have met the eligibility criteria including those stated above.

Download guidance and an example constitution for a CASC club

How to apply

The LTA support clubs and places to play to achieve CASC status.

1. Read the Frequently Asked Questions.

2. Visit the CASC website – www.cascinfo.co.uk

3. Review the CASC application form. The form needs to be filled out on-line, printed and posted to HMRC. View the CASC application form.

4. Having read the guidance, if you need further support contact your County Office or the British Tennis Services team – info@LTA.org.uk or 0208 487 7000.