Rate Relief (Community Interest) Test

Local Authorities are beginning the process of auditing clubs who obtain Rate Relief, either under the Discretionary rate scheme, or through the CASC scheme. The purpose of such an audit will usually be described as a ‘Review of Entitlement’ to the rate relief. This could result in the removal of a club's entitlement altogether.

Here is a simple 'Community Interest Test' designed to evaluate the level of risk your club may be exposed to.

Club Treasurer's Advisory Pack

Here are a set of 4 brief documents and Templates based on working examples and Guidance Notes. These are specifically designed to help the club Treasurer of the CASC. They will help in the preparation of accounts and help ensure things are done in the right way. This will give confidence that there are no hidden tax liabilities accruing for the club through non-qualifying CASC Income & Expenditure. Your club finance person should not be without the T-Pack!.

Begin Fundraising! 8 Point Guidance Notes

8 Point action plan. Simple procedures for clubs who are fundraising and who now wish to get their accounts in line with HMRC requirements. This simple step-by-step guide outlines the basic procedures when raising funds and claiming Gift Aid wherever necessary. Again, this is another helpful document for the treasurer to consider.

Discretionary Rate Relief (1)

Here is a template application for 100% rate relief based on an actual application. This document can form the basis of an application or part of an appeal. We have high-lighted our comments/suggestions/answers in red for ease of understanding. Some of the added comments may seem obvious but the club can easily make costly, subtle errors

Mandatory Rate Relief

These Guidance Notes & Form Template will help clubs that have just become a CASC and need to apply to the Local Authority for rate relief. Many authorities supply forms that are geared to charities and which are sometimes confusing to the fledgling CASC.

Discretionary Rate Relief (2)

In trying to obtain Discretionary (100%) Rate Relief some clubs have experienced Problems with their Local Authority because of running a Bar. Here are a range of points that form the basis of an application or appeal for discretionary rate relief (100%) which can be offered up to your local authority for consideration.

Defining Taxable Income for the CASC

When your club applied for CASC status you were asked to submit a copy of your accounts. These were based and prepared on financial activity prior to registration. However, after the club qualified as a CASC, to continue to generate accounts under the pre-registration ‘ethos’ would be most unwise. Why is this? .

Donating to Outside Charities

“If the [committee of a] CASC decided to give money to [a Cancer] Charity then this would not be in furtherance of the club’s qualifying purpose and tax would be due on any income that was not spent in accordance with the Club’s qualifying purpose.“ HMRC

What exactly does this mean?

Gift Aid on Event Tickets

There are dangers in trying to fundraise using ticketed events. The guidelines are not so obvious and clubs should know what they are.

Gift Aid Declaration Form for Clubs

Here is a Gift Aid Declaration Form that can be used by club members of a CASC. It has been adapted so that members who wish to donate to the club and other charities need only fill out the form once. Otherwise, the club could find itself spending too much time chasing more forms!