The document discusses the Community Amateur Sports Club (CASC) scheme in the UK, which provides tax benefits to registered sports clubs. It outlines how clubs can maximize income through Gift Aid donations and provides examples of how to structure donations, such as setting junior membership fees and expenses. Registering allows clubs to claim back 28% of donations from the government. The case study of Glynde & Beddingham Cricket Club shows how they earned over £3,000 in Gift Aid over two years for facility improvements. Plummer Parsons provides free advice and resources to help clubs utilize the CASC scheme.

1. www.plummer-parsons.co.uk/casc
Community Amateur Sports Club Scheme
(CASC)
Maximising your club’s income through Gift Aid
ECB Club Development Seminar - Tuesday 9 November 2010
Neville Beckhurst – Partner, Plummer Parsons Sports

2. www.plummer-parsons.co.uk/casc
CASC FACTS
• ‘The ECB is a huge supporter of the CASCs as the scheme has saved over
£1.3m for cricket clubs alone since 2002.’ David Collier CEO ECB
• Main benefits include 80% off business rates and the use of Gift Aid.
• Estimated that £60m per year is lost by sports clubs not registered and
also clubs that are registered but not using Gift Aid.
• Only 10% of registered CASCs are utilising Gift Aid!

3. www.plummer-parsons.co.uk/casc
UNDERSTANDING GIFT AID
• Works for CASCs in same way as it does for Charities.
• Donations made from individuals to the CASC enable the club to claim a further
28% from the Government. (25% from 5 April 2011).
• Tax relief for donors if higher rate tax payers.
• CASCs can go back to claim Gift Aid on donations made for the past four years,
if not previously claimed, up to the point of registration with the CASC scheme.

4. www.plummer-parsons.co.uk/casc
WAYS TO MAXIMISE GIFT AID
Setting the level of junior subscriptions to a lower level and asking for the difference to be
made as a voluntary donation.
Example:
Current Junior subscription = £30 per year
Revise to £5 subscription and £25 donation (parents still paying same amount)
If 100 juniors @ £25 donation = £2,500 total donations, therefore:
Gift Aid repayment to club £2,500 x 28% = £700 (per year)

5. www.plummer-parsons.co.uk/casc
WAYS TO MAXIMISE GIFT AID
Foregone expenses such as mileage incurred by club volunteers can be claimed and then
gifted back to club under Gift Aid.
Volunteers would include unpaid coaches, groundsmen, committee members, scorers &
umpires.
Example:
Club with 15 volunteers clocked up 3,000 miles between them over course of a year.
40p per mile is claimed.
3,000 miles @ 40p = £1,200 – if all gift back to club Gift Aid can be claimed of:
Gift Aid repayment to club £1,200 x 28% = £336 (per year).

6. www.plummer-parsons.co.uk/casc
WAYS TO MAXIMISE GIFT AID
• Sponsorship of members who raise funds for the club by way of participating in activities such as running
in marathons, sponsored swims or other similar fund raising qualify in full for Gift Aid.
• Offering a taster day to potential new members, providing the club’s facilities and
perhaps coaching etc and suggesting a donation to the club for a current fundraising
project.
• Where certain objects being auctioned have a readily ascertainable value, yet the price
is in excess of this value, the excess can be treated as a voluntary donation and therefore eligible
for Gift Aid.
• Fundraising events such as dinners, balls, concerts and raffles can set ticket entry to a
level which enables the club to break even with a suggested donation, which could be
claimed under Gift Aid.
• Vice Presidents are not required to pay membership subscription but often they will make donation
so this should be claimed under Gift Aid.

7. www.plummer-parsons.co.uk/casc
CASE STUDY
Glynde & Beddingham CC
• Registered as a CASC in 2005 used Gift Aid to raise funds whilst undertaking clubhouse
extension.
• Gained over £3,000 in Gift Aid repayments over 2 years.
• After maximising the Gift Aid opportunities club now achieves repayments in excess of
£1,000 per year.
• Helped fund new covers and a mobile net.

8. www.plummer-parsons.co.uk/casc
HOW PLUMMER PARSONS CAN HELP
• Free advice for clubs to determine savings that can be made.
• Guide clubs through registration process if not yet registered.
• Have unique experience on CASC scheme and have assisted many sports clubs
throughout the UK ensuring Gift Aid opportunities are maximised.
• As it is important that clubs have necessary documentation to back up the Gift
Aid claims we have therefore produced our own unique designated Maximising
Gift Aid pack.
• Clubs worked with have achieved Gift Aid repayments of between £500 up to
£5,000 per year.
• Ongoing relationship and support for club to ensure it is utilising all the
financial opportunities available.

9. www.plummer-parsons.co.uk/casc
CONTACT DETAILS
Plummer Parsons Sports Team
Neville Beckhurst FCA, Partner PP Sports
Phil Harper FMAAT ACCA, CASC Development Manager
Plummer Parsons
18 Hyde Gardens
Eastbourne, East Sussex, BN21 4PT
Tel: 01323 431200
www.plummer-parsons.co.uk/casc
www.plummer-parsons.co.uk/sports
Email: sports@plummer-parsons.co.uk
Offices also at: 4 Frederick Terrace, Frederick Place, Brighton, Sussex BN1 1AX
5 North Street, Hailsham, E Sussex BN27 1DQ

10. www.plummer-parsons.co.uk/casc
CONTACT DETAILS
Plummer Parsons Sports Team
Neville Beckhurst FCA, Partner PP Sports
Phil Harper FMAAT ACCA, CASC Development Manager
Plummer Parsons
18 Hyde Gardens
Eastbourne, East Sussex, BN21 4PT
Tel: 01323 431200
www.plummer-parsons.co.uk/casc
www.plummer-parsons.co.uk/sports
Email: sports@plummer-parsons.co.uk
Offices also at: 4 Frederick Terrace, Frederick Place, Brighton, Sussex BN1 1AX
5 North Street, Hailsham, E Sussex BN27 1DQ