A community amateur sports club (CASC) in the United Kingdom is an amateur sports club eligible for favourable treatment for taxation purposes, with some similarities to charitable status. The benefits include eligibility for Gift Aid tax relief on donations, relief from at least 80% of business rates, and special treatment for capital gains tax and corporation tax purposes.
The main criteria for registration are:
- “the club must be open to the whole community”
- “the club’s main purpose must be to provide facilities for eligible sports, and to encourage people to take part in them”
- “the club must be organised on an amateur basis”
Applicants will need to evidence that they are unable, financially, to pay the full membership fees. (applicants will need to evidence low income and lack of funds).
If the applicants financial position improves, and they no longer qualify for the concessionary membership, they will on renewal be offered full membership at the higher rate.
Concessionary members will be restricted, in line with the cheaper membership, to the following conditions.
- Tee times will be available after 1500 from 1st April to 30th September on the following days: Sun, Mon, Tues and Wed.
- Tee times will be available after 1200 from 1st October to 31st March on the following days: Sun, Mon, Tues and Wed.
- Entry to competition will be available on Wednesdays.
- They will not be eligible to the £10 concessionary green fees offered at local clubs.
- They will not be eligible to the discount offered to full members on bar prices.
- They will not be eligible to sign in guests at the reduced green fee rate.
- They will not be eligible to represent the Club in matches.
Concessionary membership will include.
- Full use of the golf course on days and at times specified.
- Access to the CONGU handicap system to obtain a credited handicap.
- Access to all the services offered by the Club Professional.
- Entry to the Wednesday competitions.
- Use of all the clubhouse facilities, including locker room and lounges.