CASC and Gift Aid: a plain guide for club treasurers

Checked against official sources in November 2026. Rules change, so follow the links before you act.

Community Amateur Sports Club (CASC) status is one of the most useful things a grassroots club can have, and one of the least understood. It can cut your business rates bill, take tax off much of your income, and let you claim Gift Aid on donations.

This guide explains the benefits, the conditions and limits, how Gift Aid and the Gift Aid Small Donations Scheme work, how CASC compares with being a charity, and how to register. The thresholds come from HMRC guidance last updated in October 2026 and can change, so check the current figures before you rely on them.

What CASC status gives you

• 80% mandatory business rates relief. Councils can give discretionary top-up relief on the remaining 20%, so apply to your own council. See HMRC's detailed guidance, section 3.2.1.
• No tax on trading profits if trading turnover is under £50,000 a year, or on property income if that income is under £30,000 a year, provided the money is used for qualifying purposes. See GOV.UK: Tax relief for CASCs.
• Bank interest, chargeable gains and Gift Aid donations are also exempt, as are membership fees and members' bar profits from members with full voting rights.
• The ability to claim Gift Aid on qualifying donations from individual UK taxpayers, and to use the Gift Aid Small Donations Scheme.

The conditions: who qualifies

HMRC's detailed guidance sets out the conditions. In summary, a CASC must:

• Be open to the whole community.
• Be organised on an amateur basis.
• Have providing or promoting eligible sport as its main purpose.
• Keep every type of membership under £1,612 a year, including joining fees.
• Make arrangements for people who can't afford more, if total membership costs exceed £520 a year.
• Keep income from non-members, from trading and property, within £100,000 a year.

These thresholds are set in HMRC's detailed guidance and can change. Check the current figures on GOV.UK before you apply or plan around them.

Gift Aid: what you can and can't claim on

A CASC can claim Gift Aid on qualifying donations from individual taxpayers. According to GOV.UK, it can't claim on:

• membership fees paid to the CASC
• payments for goods or services
• donations from limited companies
• donations received before the club was registered

That rules out most fun day income. Raffle tickets, entry fees and food sales are payments for something, so they aren't eligible. Donations also aren't eligible if the donor gets a benefit above HMRC's limits.

Small change, big difference: the small donations scheme

Under the Gift Aid Small Donations Scheme (GASDS), a charity or CASC can claim a top-up on cash or contactless donations of £30 or less, such as bucket collections, without a Gift Aid declaration. You can claim on up to £8,000 of these donations a year, giving a top-up of up to £2,000, as long as you've also made a Gift Aid claim in the same tax year. The GASDS claim can't be more than 10 times your Gift Aid claim, and membership fees are excluded.

So a club that wants to use GASDS needs some ordinary Gift Aid donations too. Put a Gift Aid declaration form on your online donation page and at events, and keep good records of bucket collections: date, place and amount.

CASC or charity?

Some clubs register as a charity instead, usually because their purposes go wider than playing sport, or because some funders only give to charities. Both charities and CASCs can claim Gift Aid, but the wider rules differ, and the right choice depends on your club.

One important point from GOV.UK: a registered CASC can't convert directly into a charity. If you think you might want charitable status in future, take advice before registering as a CASC. Your governing body or Active Partnership may be able to help.

How to register

Registration is done online with HMRC. According to GOV.UK:

• An authorised official completes form CASC A1.
• You'll need details of at least 2 other officials.
• Within 30 days you must send accounts for the last 12 months, bank statements for the last 3 months and the club's rules.
• HMRC aims to reply within 3 weeks.
• An application can't be withdrawn once made.
• The club must already meet all the conditions in practice, not just plan to.

This guide is general information, not tax advice. It's based on HMRC and GOV.UK guidance checked in November 2026. Speak to HMRC, an accountant or your governing body about your own club.

Staying onside: tips for treasurers

Once you're registered, a little housekeeping keeps the club within the rules and makes the most of the benefits.

• Keep income in separate categories in your accounts: membership, trading (bar, food, events), property (pitch and room hire) and donations. That makes it easy to see whether you're near any of the limits.
• Check before signing a big new hire or sponsorship deal. Sponsorship income may count as trading income for the CASC limits, and regular lettings add up quickly.
• Apply to your council for the 80% rates relief and ask whether it offers discretionary relief on the rest.
• Use Gift Aid declarations wherever people give, including online donation pages, so you have a Gift Aid claim each year and can also use the small donations scheme.
• Record bucket collections and contactless donations with the date, place and amount.
• Review your membership prices each year against the current HMRC thresholds, and keep your hardship arrangements written down.

Committee questions

Sources

• HMRC: Community Amateur Sports Clubs - detailed guidance notes
• GOV.UK: Tax relief for community amateur sports clubs (CASCs)
• GOV.UK: Register as a community amateur sports club (CASC)
• GOV.UK: Claiming Gift Aid as a charity or CASC - what you can claim it on
• GOV.UK: Claiming Gift Aid as a charity or CASC - small donations scheme