Government has now acknowledged the vital role that local sports clubs play in our society in promoting social and community inclusiveness and, more particularly, health through regular exercise. Historically, this significant contribution has not been recognised through the tax system which, if anything, has hindered the development of sports clubs. Young people are increasingly losing interest in sport after they leave the education system. Local sports clubs established on a sound financial basis can help reverse this decline in participation.

The voluntary sports clubs sector has historically suffered from a lack of both cash and adequate facilities despite the valuable efforts of thousands of volunteers. Following Government and Charity Commission consultation in 2001 and new legislation which has followed, we have now entered a new era for the amateur sports club, which can now take advantage of valuable tax reliefs by registering either:

• as a charity, with the Charity Commission (the Inland Revenue in Scotland and Northern Ireland), or
• as a Community Amateur Sports Club (CASC) with the Inland Revenue.

The Charities Bill currently going through Parliament makes the advancement of amateur sport a charitable objective.

The purpose of this booklet
In the past, sports clubs, whether incorporated or not, have generally enjoyed no special exemptions from tax; neither has a complex tax system encouraged giving to clubs. Registration under either of the two packages changes all of this.

The purpose of this booklet is to help those clubs that are eligible to decide whether to register or to remain as they are. There is no compulsion to register; clubs come in all shapes and sizes and they must decide for themselves whether registration, which provides corporation tax exemption, business rate relief and dthe ability to reaise funds with the benefit of tax relief for the donor, is worthwhile.

Register to receive a copy of Community Amateur Sports Clubs - the tax options.