Criteria for Community Amateur Sports Clubs under review

The government has announced that it intends to clarify qualifying conditions under the Community Amateur Sports Clubs rules which allow sporting groups to claim Gift Aid and tax reliefs by registering with HM Revenue and Customs (without being a registered charity). The written ministerial statement (available on Hansard) says that some of the eligibility rules in the legislation are unclear and cause confusion.

Enabling legislation will be introduced in the Finance Bill to be published on 28th March, which will allow HMRC to set out clearer detailed rules in secondary legislation after a public consultation See Bates Wells and Braithwaite e-flash for background and next steps.