Community Amateur Sports Club (CASC), Playing 12 Times

If you play at least 12 times a year it will save the club money!

The HMRC have instigated additional regulations to Sporting Clubs who wish to take advantage of being registered as a Community Amateur Sports Club (CASC) which is considered a similar status to charities.

KLTC has been registered with CASC for several years and for this the club has a reduction in the business rates it pays, reduction in rubbish disposal, able to reclaim the tax on any donations and a few other advantages.

One of the regulations is that:-

"at least 50% of its members must participate in the sport of tennis and other affiliated sport activities offered at the club, at least 12 times during the membership year"

What is considered to be participating:-

  • To play tennis at KLTC including being coached
  • To take part in other sporting activities at KLTC
  • To play tennis representing KLTC at another club
  • To be a match official for KLTC for a tennis match
  • To assist with the coaching at KLTC
  • To volunteer as a first aider at a KLTC event
  • Maintaining club grounds or tennis equipment at KLTC
  • Being a member of the KLTC Committee.

All members are included so KLTC has about 350 members including Social and Honorary. Social Membership does not allow them to play on our courts and some Honorary members do not play, so we estimate we need 70% of the playing membership to tell us they have played or participated at least 12 times during 2017/18 membership year.

When joining or renewing, you will be asked to confirm your participation by indicating Yes (deleting No) in the column provided on the form when it is sent to you.

We will leave you to keep your own records of the dates you participated and only call upon you to provide those should the HMRC request that information.

That is what we are asking you to agree to by signing the form above in order to be a member.

You can still be a member even if you do not participate 12 times during the membership year.