ea13193f__Sport_and_Recreation_Alliance__Consultations
[Date closed] Mon, 12/08/2013 [Key issues] The consultation is seeking views on how the government should amend existing CASC legislation to provide greater clarity and flexibility to the scheme. Proposals to allow more generous travel expenses and to formalise small payments to players are positive developments, as are those to allow Gift Aid on corporate donations and to increase the trading income threshold for corporation tax. However, the consultation raises two key eligibility conditions that previously have not been a major consideration when allowing clubs in to the scheme: Level of membership fees: HMRC is proposing a cap on membership fee levels (including all participation costs) above which a club will have to make provisions to ensure that its fees are still affordable to everyone in the community. Level of social (ie non-sporting) income: This will effectively limit the amount of social income (eg bar and restaurant income, venue hire etc) that can be generated by a club. Different sports may be affected to varying degrees by these proposals but some clubs could potentially be adversely affected (although ultimately there should be the option to establish a trading subsidiary to enable all clubs to remain in the scheme). Sport will also need to be aware of plans to define a social member and a guest for the purposes of the scheme. [Consultations] 
Community Amateur Sports Clubs scheme
Closed consultations | Sport and Recreation Alliance
Consultations