Bowling clubs are 2nd on the list of sports which have the most clubs registered. In May 2009, 833 bowling clubs in the UK were registered.

Benefits of CASC registration

• 80% mandatory business rate relief. Local authorities can offer up to 100% relief to clubs at their discretion.
• The ability to raise funds from individuals under Gift Aid. A registered CASC can reclaim up to £28 in tax for every £100 donated, though at the moment this does not apply to all types of donations.
• CASCs are exempt from Corporation Tax on profits derived from trading activities if their trading income is under £30,000 pa.
• Profits derived from property income are also exempt for CASCs if gross property income is under £20,000 pa, of particular relevance following the abolition of the nil rate band.
• CASCs whose income does not exceed these thresholds will no longer be required to complete an annual Corporation Tax return.

Relief on business rates alone are estimated by the Chancellor of the Exchequer to be worth £2,000 per year. Whilst this only benefits facility owning clubs, non-facility owning clubs can still significantly benefit from Gift Aid and exemption from Corporation Tax (www.cascinfo.co.uk)

Key Points

• Clubs must be formally constituted
• The club must be organised on an amateur basis
• Players cannot be paid
• The main purpose of the club must be providing facilities for, and promoting participation in sport
• Your facility should be open to the whole community without discrimination and have affordable membership fees. The facilities should be available to all, giving broadly the same treatment to less skilful and less competitive players
• If your facilities are controlled by a Ltd Company, which is separate from the sports club then only the underlying sports club can register
• In the event of the club being wound up, any remaining assets will be distributed to either the sports governing body for use in community sport, another CASC or charity
• Once you have become a CASC you will always be a CASC. If you withdraw from the scheme or are found to not be adhering to CASC principles, then the club could be de-registered by HMRC with a significant tax penalty.