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Condoc seeks views on amended eligibility conditions
The government has published a consultation document on its proposals for the amended eligibility conditions for community amateur sports clubs (CASCs).
The move follows a review that led to HMRC concluded that parts of the rules and guidance were unclear and caused confusion, makes it difficult to be certain about whether or not an organisation was entitled to register as a CASC – or whether or not a registered club remained eligible.
Following the review, the government published clause 45 and schedule 20 to the Finance Bill 2013, introducing changes to the CASC rules, which include powers that allow the Treasury to amend the legislation using secondary laws.
The new condoc seeks views on measures such as the maximum amount a club can charge for membership and participation and still qualify as a CASC. It proposes a maximum amount of up to £1,040 a year (or £20 a week), but suggests an organisation could charge reduced rates for members on lower incomes, to ensure everyone can afford participate,
The aim of the planned changes is to encourage more clubs to apply and qualify for CASC status, as well as providing certainty for existing CASCs.
Comments on the proposals should be sent by email no later than 12 August.
