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Revised eligibility for community amateur sports clubs

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The Community Amateur Sports Clubs Regulations, SI 2015/725, set out revised eligibility conditions for community amateur sports clubs, following consultations in 2013 and 2014 and legislation in FA 2014.

The Community Amateur Sports Clubs Regulations, SI 2015/725, set out revised eligibility conditions for community amateur sports clubs, following consultations in 2013 and 2014 and legislation in FA 2014. The new conditions cover: new upper limit on trading and property income; maximum membership fees; payments to players and match officials up to specified limits; and a minimum 50% participating (i.e. sporting) membership. Most of the changes are to be treated as having effect from 1 April 2010. Those relating to membership fees, definitions of ‘amateur’, and travel expenses will have effect from 1 April 2015.

The Finance Act 2013, Schedule 21 (Appointed Day) Order, SI 2015/674, brings into force the remaining elements of the revised eligibility conditions for community amateur sports clubs (CASCs) with retrospective effect from 1 April 2010. New exemption thresholds for trading and property income of CASCs are contained in SI 2014/3327 and the main CASC regulations were published in draft in December 2014.

Issue: 1255
Categories: News , Private client taxes
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