Consultation – corporate contributions to grassroots sports

Tax relief for companies to extend beyond giving to community amateur sports clubs and charities

A new consultation is reviewing how tax relief might be given to companies which make donations to grassroots sports organisations, which do not fall within the remit of the Community Amateur Sports Club (CASC) scheme. This would allow corporate entities to contribute towards a more diverse range of sport clubs and activities, and not just those registered as CASCs.

In 2013, following feedback that the old rules were unclear and caused confusion, the government set out to reconsider the conditions required for a sports club to be eligible to register as a CASC. As a result new provisions were introduced to ensure sports clubs which are part of more complex structures can benefit from the tax reliefs and exemptions available, while not forgetting the smaller community clubs. The new rules also meant added bureaucracy for some clubs.

The deadline for comments to HMRC is 15 June 2016. Meanwhile, members with comments to be included in the Tax Faculty response should email