Press Release from the Deputy Minister of Culture and Sport
29/08/2002

Important guidance advising Community Amateur Sports Clubs how to benefit from new tax reliefs was issued by sportscotland today. Deputy Minister for Tourism, Culture, and Sport Elaine Murray said:

"Local amateur Sports clubs are the bedrock of sport and lie at the heart of community life throughout Scotland. It is important that this is recognised and supported.
I am delighted that the Chancellor of the Exchequer has introduced a package of tax reliefs for local sports clubs. Community Amateur Sports Clubs (CASCs) in Scotland now have the option of seeking charitable status and the associated tax breaks which go with this or applying for the tax relief package specific to CASCs.
After consultation with sports bodies, the Inland Revenue and the Scottish Executive, sportscotland has issued guidance aimed at raising awareness of these new benefits for local clubs and helping them decide which of the options available is likely to be better suited to their needs.
The Scottish Executive hope as many clubs as possible in Scotland will seek the benefits now available and achieve a welcome reduction in their tax bills."

Following consultation, the Budget on 17 April 2002 introduced a package of tax relief's to support Community Amateur Sports Clubs (CASCs). The package provides an alternative route for CASCs to access tax reliefs on the income and donations from local people, which are similar to the tax reliefs normally given to charities. It will be available for CASCs who cannot or do not wish to apply for charitable status. Further details and application forms and of this package available to CASCs can be obtained from the Inland Revenue's website at www.inlandrevenue.gov.uk. The Charity Commission, whose remit extends only to England and Wales, announced last year that it would now recognise as charitable, "the promotion of community participation in healthy recreation by the provision of facilities for the playing of particular sports". In Scotland applications for charitable status are the responsibility of the Inland Revenue which has agreed to take into account the guidance issued by the Charity Commission. This can be viewed on the Commission's web site www.charity-commission.gov.uk.

Local sports clubs in Scotland therefore have the choice of applying to the Inland Revenue either for the tax reliefs specific to CASCs or to seek charitable status and the tax breaks that go with this.

The guidance issued by sportscotland today can be seen on its website: www.sportscotland.org.uk.