HMRC has published a consultation on amending the qualifying conditions for Community Amateur Sports Clubs, for comment by 12 August 2013.

The CASC scheme provides a number of charity-type tax reliefs to support local amateur sports clubs. In order to access these reliefs, clubs must meet certain conditions and must register with HMRC.

The consultation aims to clarify the qualifying conditions for CASC status in relation to costs of participation, paying players, travel and subsistence and social income.

It also considers changes, such as extending corporate Gift Aid and increasing trading and rental limits, to help certain clubs retain their CASC status where they have high levels of social income.

In addition, the consultation proposes to increase the corporation tax exemption limits for CASCs on trading income and rental income from £30,000 and £20,000 to £40,000 and £25,000 respectively.

The consultation is available HERE