Sports Club Management by Alchemy Contract Publishing

SPORTSCLUB MANAGEMENT JUNE 2020

Just how Social media-savvy is your club? Letâ&#x20AC;&#x2122;s find out! Page 34

Spotlight on Community Amateur Sports Clubs Golf, tennis and bowls clubs open for business How social media is making its mark

Contents

SPORTSCLUB MANAGEMENT

JUNE 2020

GOVERNMENT SUPPORT DURING COVID-19

10 Chancellor extends furlough scheme until October 11 Claiming for wages through the Coronavirus Job Retention Scheme 12 Ins and outs of furloughing 12 Bounce Back Loans 13 Coronavirus Business Loan Scheme Who can apply and how to do it.

62 It’s Classified Showcasing suppliers and services.

FUNDING FOR CLUBS AND SPORTS CLUBS 14 Community Emergency Fund from Sport England 15 Scottish clubs encouraged to apply for Business Support Scheme 16 Sport Wales – sports funds

COMMUNITY AMATEUR SPORTS CLUBS

16 England & Wales Cricket Board – Emergency Loan Scheme

51 Latest news on benefits 52 Frequently asked questions answered

30 Winning ways 53 Government guidelines

18 Pitch Preparation Fund for football clubs in England

HQ BUILDING THE BUSINESS – COVID-19

20 LTA announces support package

A tour with Marston’s of some outstanding clubs.

34 Hospitality Social Media Awards Calling all tweeters and Facebook fanastics – this one’s for you.

21 The NHS guide to hand washing How to do it and why everyone should.

20 Scottish Rugby in action

27 Club Awards At the heart of the community. Clubs shine through.

17 Clubs to share in The R&A funding package

19 RFU Response Loans

AWARDS – CALL FOR ENTRIES

40 Clubhouse Awards Golf clubs at the ready – it’s time to shine.

22 Advice on opening safely Supplier products to help clubs re-open in the best possible, safest shape.

46 Club Act of the Year Time to sing their praises – let’s get this party started!

48 Supplier of the Year Awards Who’s really a club supporting supplier? Time to nominate!

50 Unsung Heroes Awards Unung Heroes to the fore! Do you know someone who deserves to be recognised?

51 50Community Amateur Sports Clubs Latest advice on support available. Plus: rules, regulations and frequently asked questions.

LEADER

Contributors

Clubs opening for business! Welcome to this issue of Sports Club Management. And a particularly warm welcome to all of our new Community Amateur Sports Club Readers. I hope you enjoy the issue (and be sure to share all your club news with us).

Sean Ferris

Karen Foreman

David Foster

Jonathan Hardy

Justin O’Regan

Victoria Romero-Trigo

Doug Rubashow

Nick Sellens

Jill Slingsby

This issue comes to you against the very positive news that thousands of clubs are now open for business. Golf clubs were the first to get a green light on opening alongside tennis, with bowls and sailing clubs swift to follow. Way ahead of the high street on-trade, these clubs are able to welcome members back to their outdoors sporting spaces, with, of course, specific measures put in place to keep members and staff safe. The position for multi-sport clubs is also very positive, as it is for those social clubs with sporting arms, bowling greens being a particularly prevalent example. The position on re-opening the bars and restaurants for all clubs and the ontrade in general will be determined sooner rather than later it seems, and many of the clubs we’re in touch with have been using this down-time to up the ante on spring cleans, refurbishments, grounds maintenance and maintenance in general. The concept of clubs with large grounds being able to easily create social distancing is something of a hot topic which our new legal partners TLT are examining, and preparation will be key (as reported on www.clubmirror.com). Could you licence the car park, for example? What about creating a larger external bar area with hatches/windows opening out for external service? Think how creative we all became in this respect when the smoking ban kicked in. Further good news comes for those clubs who submitted a valid claim to HMRC during The Linneweber Case. This has at long last been concluded and these clubs will be due a refund. Advice from our good friends at Dransfields is be sure to act, as the onus will be on clubs to claim, rather than receiving an automatic refund from HMRC. (Read all about it and find out how to claim at this link.) Finally in this issue you’ll find details on the support available from the government during COVID-19, funding schemes from various sports bodies and a special supplement on Community Amateur Sports Clubs. And finally, we’ll be recognising clubland’s epic efforts in a number of Awards, where celebrations will be the order of the day. (See pages 27 onwards.) So it just remains to say, stay safe and stay inspired!

Caroline Scoular Editor, Club Mirror

Editor Caroline Scoular Design David Foster Events Jill Slingsby, Karen Foreman, Guy Brennan Display Advertising Margaret Doherty Sales and Marketing Manager Leigh-Ann Ogilvie Circulation Jon Hardy Accounts Andrew Soles Publishing Director Sean Ferris

Club Mirror is published by Alchemy Contract Publishing Ltd, Gainsborough House, 59/60 Thames Street, Windsor SW4 1TX. Tel: 01753 272022. Fax: 01753 272 021 Email: caroline@clubmirror.com; sean@clubmirror.com; leigh-ann@alchemymedia.co.uk; info@clubmirror.com

ACP Gainsborough House 59/60 Thames Street Windsor Berkshire SL4 1TX UK t. +44 (0)1753 272022 f. +44 (0)1753 272021 e.info@alchemycontractpublishing.co.uk www.alchemycontractpublishing.co.uk The views expressed in this journal are not necessarily those of the publisher. Club Mirror does not verify the claims made by advertisers regarding their products.

LATEST LAUNCHES

Club Bulletins – twice weekly news service We’ve been ultra busy during this period, ensuring that we help to update clubs with latest news which will affect club business, from deliveries and take-aways during lockdown to changes in FCA rule book regulations, insurance issues and the intricacies of furloughing and business loans. Haven’t seen the yet? Then we hope you enjoy these pages!

LATEST LAUNCHES

BUSINESS SPECIAL – GOVERNMENT SUPPORT

Chancellor extends furlough scheme until October Chancellor Rishi Sunak has stated that the government’s Coronavirus Job Retention Scheme will remain open until the end of October. The government issued the following announcement.

he Coronavirus Job Retention Scheme (CJRS) will continue in its current form until the end of July and the changes to allow more flexibility will come in from the start of August. (More specific details and information around its implementation available by the end of May.) In a boost to millions of jobs and businesses, Rishi Sunak said the furlough scheme would be extended by a further four months with workers continuing to receive 80% of their current salary. From the start of August, furloughed workers will be able to return to work part-time with employers being asked to pay a percentage towards the salaries of their furloughed staff. The employer payments will substitute the contribution the government is currently making, ensuring that staff continue to receive 80% of their salary, up to £2,500 a month. The scheme will continue in its current form until the end of July and the changes to allow more flexibility will come in from the start of August. (More specific details and information around its implementation available by the end of May.) The government will explore ways through which furloughed workers who wish to do additional training or learn new skills are supported during this period. It will also continue to work closely with the Devolved Administrations to ensure the scheme supports people across the Union. The Chancellor’s decision to extend the scheme, which will continue to apply across all regions and sectors in the UK economy, comes after the government outlined its plan for the next phase of its response to the coronavirus outbreak. Chancellor Rishi Sunak said: “Our Coronavirus Job Retention Scheme has protected millions of jobs and businesses across the UK during the outbreak – and I’ve been clear that I want to avoid a cliff edge and get people back to work in a measured way. “This extension and the changes we are making to the scheme will give flexibility to businesses while protecting the livelihoods of the British people and our future economic prospects.” Mike Cherry, National Chairman of the Federation of Small Businesses, said: The Job Retention Scheme is a lifeline which has been hugely beneficial in helping small employers keep their staff in work, and it’s extension is welcome. Small

Chancellor Rishi Sunak

• Coronavirus Job Retention Scheme will continue until end of October. • Furloughed workers across UK will continue to receive 80% of their current salary, up to £2,500. • New flexibility will be introduced from August to get employees back to work and boost economy.

employers have told us that part-time furloughing will help them recover from this crisis and it is welcome that new flexibility is announced today. Dame Carolyn Fairbairn, CBI Director-General, said: The Chancellor is confronting a challenging balancing act deftly. As economic activity slowly speeds up, it’s essential that support schemes adapt in parallel.

Extending the furlough to avoid a June cliff-edge continues the significant efforts made already and will protect millions of jobs. Introducing much needed flexibility is extremely welcome. It will prepare the ground for firms that are reawakening, while helping those who remain in hibernation. That’s essential as the UK economy revives step-by-step, while supporting livelihoods. Firms will, of course, want more detail on how they will contribute to the scheme in the future and will work with government to get this right. Above all, the path of the virus is unpredictable, and much change still lies ahead. The government must continue to keep a watchful eye on those industries and employees that remain at risk. All schemes will need to be kept under review to help minimise impacts on people’s livelihoods and keep businesses thriving. The greater the number of good businesses saved now, the easier it will be for the economy to recover.

BUSINESS SPECIAL – GOVERNMENT SUPPORT

Claiming for wages through the Coronavirus Job Retention Scheme Furloughing has now been extended to October. Clubs can claim for 80% of employee’s wages plus any employer National Insurance and pension contributions for staff furloughed becasue of COVID-19.

lubs can claim for employees on any type of employment contract, including full-time, part-time, agency, flexible or zero-hour contracts. Foreign nationals are eligible to be furloughed. Grants under the scheme are not counted as ‘access to public funds’, and you can furlough employees on all categories of visa. To be eligible for the grant, when on furlough, an employee cannot undertake work for, or on behalf, of the organisation or any linked or associated organisation. This includes providing services or generating revenue. Employers are free to consider allocating any critical business tasks to staff that are not furloughed. You can only claim for furloughed employees that were employed on 19 March 2020 and who were on your PAYE payroll on or before 19 March 2020. This means an RTI submission notifying payment in respect of that employee to HMRC must have been made on or before 19 March 2020. If you had employees that were employed on 28 February 2020 but not on 19 March 2020, please see the section below on employees who were made redundant or stopped working for you after 28 February 2020. What you’ll need To make a claim, you will need: • To be registered for PAYE online • Your UK bank account number and sort code (only provide bank account details where a BACS payment can be accepted) • The billing address on your bank account (this is the address on your bank statements) • Your employer PAYE scheme reference number • The number of employees being furloughed • Each employee’s National Insurance number (if you have one or more without a National Insurance number please contact HMRC) • Each employee’s payroll or employee number (optional)

HOW TO CLAIM Clubs can submit their claim online. It is advisable to read all of the accompanying notes at the links below to make the actual applyication as easy as possible. 1. Check if you can claim. 2. Calculate 80% of your employees’ wages. 3. Claim for your employees’ wages. 4. Report a payment in PAYE Real Time Information. The application form is available at this link: www.access.service.gov.uk/login/signin/creds • The start date and end date of the claim • The full amount you’re claiming for including employer National Insurance contributions and employer minimum pension contributions • Your phone number • Contact name You also need to provide either: • Your name (or the employer’s name if you’re an agent) • Your Corporation Tax unique taxpayer reference • Your Self Assessment unique taxpayer reference • Your company registration number Using an agent to do PAYE online If you use an agent who is authorised to do PAYE online for you, they will be able to claim on your behalf. If you would like to use an agent, but do not have one authorised to do PAYE online for you, you can do that by accessing your HMRC online services and selecting ‘Manage Account’. You must be enrolled in PAYE online for employers to do this and will need to ask your agent for their

agent ID. Your agent can get this from their HMRC online service for agents by selecting ‘authorise client.’ You can also use this service to remove authorisation from your agent if you do not want it to continue after they have submitted your claim(s). If an agent makes a claim on your behalf you will need to tell them which bank account you would like the grant to be paid into. You must only provide bank details where a BACS payment can be accepted. If you’re putting 100 or more employees on furlough If you’re claiming for 100 or more furloughed employees, you’ll need to upload a file containing the following for each employee: • Full name • National Insurance number • Payroll number (optional) • Furlough start date • Furlough end date (if known) • Full amount claimed You’ll need ensure that you: • Provide only the employee information requested here - if you provide more or less information than required, you may risk delaying your payment and/or be asked to provide the information again • Submit one line per employee for the whole period • Do not break up the calculation into multiple periods within the claim • Do not split data by contract type • Upload your file as an .xls, .xlsx, .csv or .ods How to claim You’ll need the Government Gateway user ID and password you got when you registered for PAYE online. If you do not finish your claim in one session, you can save a draft. You must complete your claim within seven days of starting it.

BUSINESS SPECIAL – GOVERNMENT SUPPORT

The ins and outs of furloughing staff Clubs and businesses have many questions about furloughing. Here are a few of the most pertinent points. If your employees are working reduced hours If an employee is working, but on reduced hours, or for reduced pay, they will not be eligible for this scheme. If your employee is on unpaid leave If an employee started unpaid leave after 28 February 2020, you can put them on furlough instead. If you put them on furlough then you should pay them at least 80% of their regular wages, up to the monthly cap of £2500. If an employee went on unpaid leave on or before 28 February, you cannot furlough them until the date on which it was agreed they would return from unpaid leave. If your employee is self-isolating or on sick leave If your employee is on sick leave or self-isolating as a result of Coronavirus, they’ll be able to get Statutory Sick Pay, subject to other eligibility conditions applying. The Coronavirus Job Retention Scheme is not intended for short-term absences from work due to sickness, and there is a 3 week minimum furlough period. Short term illness/ self-isolation should not be a consideration in deciding whether to furlough an employee. If, however, employers want to furlough employees for business reasons and they are currently off sick, they are eligible to do so, as with other employees. In these cases, the employee should no longer receive sick pay and would be classified as a furloughed employee. Employers are also entitled to furlough employees who are being shielded or off on long-term sick leave. It is up to employers to decide whether to furlough these employees. You can claim back from both the Coronavirus Job Retention Scheme and the SSP rebate scheme for the same employee but not for the same period of time. When an employee is on furlough, you can only reclaim expenditure through the Coronavirus Job Retention Scheme, and not the SSP rebate scheme. If a nonfurloughed employee becomes ill, needs to self-isolate or be shielded, then you

might qualify for the SSP rebate scheme, enabling you to claim up to two weeks of SSP per employee. If your employee becomes sick while furloughed Furloughed employee retain their statutory rights, including their right to Statutory Sick Pay. This means that furloughed employees who become ill must be paid at least Statutory Sick Pay. It is up to employers to decide whether to move these employees onto Statutory Sick Pay or to keep them on furlough, at their furloughed rate. If a furloughed employee who becomes sick is moved onto SSP, employers can no longer claim for the furloughed salary. Employers are required to pay SSP themselves, although may qualify for a rebate for up to 2 weeks of SSP. If employers keep the sick furloughed employee on the furloughed rate, they remain eligible to claim for these costs through the furloughed scheme. Shielding Employees Employees who are unable to work because they are shielding in line with public health guidance (or need to stay home with someone who is shielding) can be furloughed. Employees with caring responsibilities Employees who are unable to work because they have caring responsibilities resulting from coronavirus (COVID-19) can be furloughed. For example, employees that need to look after children can be furloughed. If your employee has more than one job If your employee has more than one employer they can be furloughed for each job. Each job is separate, and the cap applies to each employer individually. Employees can be furloughed in one job and receive a furloughed payment but continue working for another employer and receive their normal wages.

Bounce Back Loan – who can apply? The Bounce Back Loan Scheme (BBLS) aims to help small and medium-sized businesses to borrow between £2,000 and up to 25% of their turnover. The maximum loan available is £50,000 UK-based clubs can apply for a Bounce Back Loan if the club: • Was established before 1 March, 2020. • Has been adversely impacted by the coronavirus If your business was classed as a business in difficulty on 31 December, 2019 you’ll need to confirm that you’re complying with additional state aid restrictions. The Government is guaranteeing 100% of Bounce Back Loans (BBLs) and there won’t be any fees or interest to pay for the first 12 months. After 12 months the interest rate will be 2.5% a year. Who cannot apply? You cannot apply if you’re already claiming under: • Coronavirus Business Interruption Loan Scheme (CBILS) • Coronavirus Large Business Interruption Loan Scheme (CLBILS) • COVID-19 Corporate Financing Facility If you’ve already received a loan of up to £50,000 under one of these schemes you can transfer it into the

Bounce Back Loan scheme. You have until 4 November, 2020 to arrange this with your lender. How long the loan is for The length of the loan is six years, but you can repay early without paying a fee. No repayments will be due during the first 12 months. How to apply There are 11 lenders participating in the scheme including many of the main retail banks. You should approach a suitable lender yourself via the lender’s website. You can have a look at the lenders at this link. The lender will ask you to fill in a short online application form and self-declare that you are eligible. The lender will decide whether to offer you a loan or another type of finance and you’ll be responsible for repaying 100% of the amount borrowed. If the lender turns you down If one lender turns you down, you can apply to other

lenders in the scheme. You may want to consider using a broker to find the right type of finance for your needs, or do your own research using the British Business Bank’s finance guide.

HOW TO APPLY The Bounce Back Loan is intended for smaller clubs and businesses requiring smaller loans as follows: • Loans of between £2,000 and £50,000 • Term loan repaid over six years • No set-up fees and first 12 months of interest payments covered by government • No repayments during the first 12 months The online application form can be found at the following link: www.gov.uk/guidance/apply-forthe-coronavirus-business-interruption-loanscheme#how-to-apply

BUSINESS SPECIAL – GOVERNMENT SUPPORT

Coronavirus Business Loan Scheme – who can apply and how to do it After reviewing requirements for the Coronavirus Business Interruption Loan Scheme applications (applicants had to be a ‘standard commercial facility’) the Government has opened up the scheme to smaller clubs and businesses facing cashflow difficulties. HOW TO APPLY

K-based clubs with an annual turnover of less than £45m may be eligible to apply for the Coronavirus Business Interruption Loan Scheme (CBILS). You will need to show that your club: • Would be viable were it not for the pandemic. • Has been adversely impacted by the coronavirus. • If you want to borrow £30,000 or more, you also need to confirm that your business wasn’t classed as a business in difficulty on 31 December, 2019. How long is the loan is for? The maximum length of the facility depends on the type of finance you apply for and will be: • Up to three years for overdrafts and invoice finance facilities • Up to six years, for loans and asset finance facilities How to apply There are over 40 lenders participating in the scheme. You are advised that you should approach a ‘suitable lender’ yourself via the lender’s website. You’ll need to tell the lender: • The amount you’d like to borrow. • What the money is for. • How long you’d like to pay it back.

Supporting documents You’ll need to provide documents that show you can afford to repay the loan. These may include: • Management accounts. • Cash flow forecast. • Business plan. • Historic accounts. • Details of assets. The documents required will vary from lender to lender and depend on how much you’re asking for. If you’re asking your existing lender for a small loan, the process may be automated and not require all of the documents. The lender will check that the loan is: • For a suitable business purpose. • Affordable for you. • The right type of finance for your needs. The lender will decide whether to offer you a loan or another type of finance and you’ll be responsible for repaying 100% of the amount borrowed. If one lender turns you down, you can still approach other lenders within the scheme. If you applied previously for CBILS under its original form and were not then eligible, you may wish to consider re-contacting that lender if you have previously been unsuccessful in securing funding.

The process is as follows: 1. Find a lender - View and select a CBILS accredited lender here: www.britishbusinessbank.co.uk/ourpartners/coronavirusbusiness-interruption-loan-scheme-cbils2/current-accredited-lenders-and-partners/ 2. Approach a lender - The lender has the authority to decide whether to offer you finance. Under the scheme, lenders will not take personal guarantees of any form for facilities below £250,000. For facilities above £250,000, personal guarantees may still be required, at a lender’s discretion, but they exclude the Principal Private Residence (PPR), and recoveries under these are capped at a maximum of 20% of the outstanding balance of the CBILS facility after the proceeds of business assets have been applied 3. The lender makes a decision - If one lender turns you down, you can still approach other lenders within the scheme. The online application form can be found at the following link: www.british-businessbank.co.uk/ ourpartners/coronavirus-businessinterruption-loan-scheme-cbils-2/forbusinesses-and-advisors/

BUSINESS SPECIAL – FUNDING FOR SPORTS CLUBS

Community Emergency Fund from Sport England Sport England’s Community Emergency Fund provides awards from £300 - £10,000 to clubs and community organisations to help with immediate financial distress. (At time of writing, Sport England had ‘paused’ for the first tranche of applications; keep in touch at the Sport England website for updates.) A CASE IN POINT – THE EMERALD CENTRE, LEICESTER The Emerald Centre in Leicester is one example of where Sport England has stepped in, awarding a grant of £10,000.

port England’s Community Emergency Fund was launched in March. The initial £20m fund, supported by The National Lottery, was set up as a rapid response to the coronavirus (Covid19) pandemic and its impact on sport and exercise. The fund has now seen the addition of an extra £15m to cope with demand, all part of a £210m package of support for the sport and physical activity sector. Chief executive Tim Hollingsworth said he hoped the package would help the sector get through these ‘extremely challenging times’. “As the body responsible for the growth of sport and physical activity at a grassroots level, we have an important role to play both in ensuring that we support those with short term cashflow concerns and immediate loss of income, as well as those facing medium and long term survival challenges and financial difficulties,” said Tim. “We want the sector not just to come through this crisis but to be in a position to thrive again in the future and this package will ease the pressure on a huge number of the organisations who are central to that.” ABOUT THE FUND Aims The fund aims to deliver immediate funding to those most in need and builds on the success of similar previous funds such as Sport England’s Flood Relief Fund. It’s specifically targeted at organisations who have a role in supporting the nation to be active but who are experiencing short-term financial hardship or the ceasing of operations due to the impact of coronavirus.

Tony Cusack, Manager for the Emerald Centre, said: “The funding from Sport England has been a great and wonderful help. It will help us to get through this difficult time and be in the best possible position to return to normal and continue to work when this is over. “Without this funding it would have been very difficult to continue to do what we do once this is over. Our reserves are diminishing without our regular income and this grant has been crucial for us as we try and recoup some of the funding we’ve missed out on while being closed.” The centre is open seven days a week and helps more than 10,000 people take part in sport and physical activity every year, with the centre used seven days a week. With eight sports teams based out of the centre, including football and Gaelic football sides, many people rely on the site to get active.

Last year users ranged from small babies to people in their 90s, while the centre also provides sessions for people with severe physical and mental disabilities – including advanced dementia. Without funding, and other business grants, the centre would have had to cut staff or sell assets to cover costs (in excess of £7k per month). Now, the centre is able to remain a beacon of hope for the local community. Older members have received weekly phone calls from volunteers while hot meals have also been provided via a delivery service. They have also been offered ‘armchair aerobic’ sessions over Facebook. The Gaelic football teams have also been providing home and garden-based challenges for members to take part in. This £20 million fund of National Lottery money is designed to complement other sources of funding from the government, such as funds targeted at small businesses.

Grants sizes Organisations can apply for grants between £300 and £10,000. Who’s eligible? The types of organisations eligible include local sports clubs forced to close at short notice but who are facing ongoing costs around maintenance and utility bills, and voluntary and community sector organisations who deliver or enable sport and physical activity. A specific example might be a grant to support a local boxing club pay costs for their facility when no activity is taking place, or a grant to support a league who have paid for equipment to run a competition which has now been cancelled.

CONTACT DETAILS Sport and Recreation Alliance Burwood House, 14 Caxton Street, London SW1H 0QT t. 020 7976 3900 e. info@sportandrecreation.org.uk www.sportandrecreation.org.uk

BUSINESS SPECIAL – FUNDING FOR SPORTS CLUBS

Scottish clubs encouraged to apply for Business Support Scheme The national agency for sport in Scotland, sportscotland, offers the following resources to help clubs looking for practical advice and financial support during the COVID-19 pandemic. Scottish Government Grants Scheme One-off grants are available to clubs through the Business Support Fund which offers two types of grant: • Retail, Hospitality, Leisure Support Grant: £25,000 • Small Business Grant: £10,000 Clubs throughout Scotland have already benefitted from these grants via application to their local council. Further information is below. www.mygov.scot/non-domestic-rates-coronavirus/ grants-to-help-businesses-during-coronavirus/ Third Sector Resilience Fund and Wellbeing Fund The SCVO Resilience Hub it is the best place for clubs to get information on the Resilience Fund and the Wellbeing Fund, it also holds information on other sources of funding and Government schemes and is constantly being reviewed and updated. The Third Sector Resilience Fund (TSRF) is a £20m emergency fund for charities, community groups, social enterprises and voluntary organisations working in Scotland. The fund supports organ-

isations that already deliver services and products but find themselves in financial difficulties directly as a result of the coronavirus pandemic. https://scvo.org/support/coronavirus/ www.cricketscotland.com/wp-content/uploads/ 2020/04/Coronavirus-Third-Sector-ResilienceFund-Grants-to-sport-up-to-24.04.20-002.pdf Self Employed Coaches or Club Employed Staff Any club employed staff struggling to meet their employer’s PAYE or NIC commitment should contact the HMRC. This can be done via the HMRC Covid-19 helpline on 0800 0159 559. Evidence of financial hardship will be needed. The Self Employment Income Support Scheme has been set-up by the UK Government to support self-employed people who have been adversely affected by COVID-19. This information may be useful to coaches that have been engaged by clubs on a self-employed basis. Full details of the scheme can be found below. www.gov.uk/guidance/claim-a-grant-through-thecoronavirus-covid-19-self-employment-incomesupport-scheme

Clubs and Regional Associations with SCIO status For clubs and regional associations with Scottish Charitable Incorporated Organisation (SCIO) status, the charity regulator OSCR has published web guidance for charities that clubs and regional associations should review. www.oscr.org.uk/guidance-and-forms/covid-19-guidance-for-charities/

CONTACT DETAILS Sport Scotland Doges, Templeton on the Green 62 Templeton Street, Glasgow G40 1DA. e.www.sportscotland.org.uk t.0141 534 6500

BUSINESS SPECIAL – FUNDING FOR SPORTS CLUBS

Sport Wales – sports funds In response to the COVID-19 outbreak the Sport Wales and the Welsh Government have announced up to £8.1million of support for businesses in Wales, including clubs.

port Wales and the Welsh Government have worked together to identify an initial fund of up to £8.1million in addition to the Emergency Relief Fund. This will be used to support sports clubs partner networks vital in ensuring the nation is able to remain active and enjoy all the health and wellbeing benefits that sport brings. Sport Emergency Relief Fund: To support the smallest and most vulnerable sports organisations with cash flow and other critical issues. Sport Resilience Fund: This will be used to support sports clubs and partner networks who are so vital in ensuring the nation is able to remain active and enjoy all the health and wellbeing benefits that sport brings. CONTACT DETAILS emergencyrelief@sport.wales https://www.sport.wales

England & Wales Cricket Board – Emergency Loan Scheme Cricket clubs and leagues are now able to apply to the England & Wales Cricket Board (ECB) for three new funding schemes specifically designed to help see them through the ongoing coronavirus pandemic. The ECB Emergency Loan Scheme This aims to help affiliated cricket clubs by providing funding to cover any shortfall in essential day-to-day running and maintenance costs until normal recreational cricket activity can be resumed. Who can apply? Clubs affiliated to their County Cricket Board in 2019 or 2020. What will the scheme fund? ECB will consider applications for costs for a period of up to 12 months. Clubs should calculate estimated shortfall in the following expenditure areas: • Utility or service Costs • Rental charges • Staff costs (employees – not coaches or players) • Cleaning or maintenance commitments • IT licences • Security

BUSINESS SPECIAL – FUNDING FOR SPORTS CLUBS • Insurance • Equipment orders that can’t be deferred/recovered • TV / Broadband subscriptions (where it is not suspended) • Affiliations • Any other reasonable fixed and / or contracted costs How much loan can I apply for? Club with a junior section (including All Stars Cricket/Dynamos Cricket) between £1,000 and £5,000. Club with an adult section only between £1,000 and £3,000. How do I apply? Clubs apply by clicking here: https://ims.ecb.co.uk Return to Cricket Grant Scheme The Return to Cricket Grant Scheme aims to provide cricket clubs and leagues with assistance in exceptional circumstances, where other potential sources of financial support are not available, e.g. constitutionally a loan is not an option or there is a high risk of default in paying back a loan. Who can apply? • Clubs trevented from taking out an Emergency Loan by their own constitution or articles • Cricket leagues (open-age or junior) • Clubs with an annual turnover up to £15,000 What will the scheme fund? Clubs and leagues can apply for: • Utility or service costs • Rental charges

• • • • • •

Staff costs (employees – not coaches or players) Cleaning or maintenance commitments IT licences Security Insurance Equipment orders that can’t be deferred or recovered • TV / Broadband subscriptions (where it is not suspended) • Affiliations • Any other reasonable fixed and / or contracted costs How much grant can I apply for? • Clubs with an adult Section only up to £1,000. • Leagues (open-age or junior) up to £2,000. • Clubs with a junior section (including All Stars Cricket / Dynamos Cricket) up to £3,000. How do I apply? Clubs and Leagues need to contact their County Cricket Board to discuss their situation and potential eligibility. League Emergency Loan Scheme The ECB League Emergency Loan Scheme aims to support affiliated cricket leagues (open-age and junior leagues) during the COVID-19 crisis through the provision of interest-free loans.

Afro-Caribbean Cricket Association (ACCA) in 2019 or 2020. What will the scheme fund? The cost of cricket balls, plus, unrecoverable costs above £2,000 in the 2020 season which may include: • The cost of block booking/hire of grounds? • The cost associated with the production of league handbooks? • The cost of purchase of kit and/or equipment ? • The cost of staging events How much loan can a league apply for? • Up to £50,000 If a league requires a loan exceeding this limit, please contact the ECB facilities help desk by emailing loans@ecb.co.uk. How do I apply? Click here - https://ims.ecb.co.uk

CONTACT DETAILS The England and Wales Cricket Board, Lord’s Cricket Ground, London, NW8 8QZ t +44 (0)20 7432 1200

Who can apply? Open-age and junior leagues affiliated direct to ECB, or a partnership agreement via their County Cricket Board (CCB) or the National Asian Cricket Council (NACC), National Cricket Conference (NCC) or

Clubs to share in The R&A funding package The R&A launched a £7 million funding package, The R&A Covid-19 Support Fund, to help golf deal with the impact of the pandemic. The R&A fund will be largely aimed at national associations and other affiliated bodies in Great Britain and Ireland. Assistance for clubs and facilities With the global pandemic leading to widespread temporary course closures and drastic reductions in domestic and international travel, many golf clubs and facilities are facing serious financial difficulties. The fund is being provided to help The R&A’s affiliated national associations to support those clubs and facilities, although some of the money may be used for other activities key to the future health of the sport. Martin Slumbers, Chief Executive of The R&A, said, “The pandemic is having an unprecedented impact on golf and many clubs are facing dire financial situations through no fault of their own. “Golf is in our DNA and we want to see the sport continue to thrive from grassroots right through to

How to access The R&A Covid-19 Fund The R&A is working with England Golf on communications, with England Golf responsible for controlling and allocating its share. Visit https://www.randa.org for country-specific details.

the top level on the professional tours. We have a responsibility to do what we can to help in such a crisis. “The R&A Covid-19 Support Fund will enable national associations and other key bodies to provide support to some of their members. We know that many challenges lie ahead but club golf is the bedrock of our sport and hopefully this fund will help to begin the process of recovery.”

BUSINESS SPECIAL – FUNDING FOR SPORTS CLUBS

Pitch Preparation Fund for football clubs in England The Premier League, The FA, the Government and Sport England have come together through their Football Foundation to launch the new ‘Pitch Preparation Fund’ for clubs.

he Pitch Preparation Fund aims to support as many clubs and organisations as possible to be ready for when football returns. Every applicant must be a club or organisation with a minimum of 12 months’ security of tenure over the pitches they wish to improve by freehold, leasehold or licence, and have the legal responsibility for maintaining them. Who is eligible? • Grassroots football clubs (including Step 7) • FA National League System clubs (from Steps 1 to 6) • FA Women’s Pyramid clubs (Tier 1-5)

• County FAs • Professional Club Community Trusts • Leisure Trusts (with an annual turnover of less than 500k) • Welsh Premier League clubs Who is not eligible? • Clubs and Organisations without a suitable security of tenure • Clubs and Organisations that do not maintain their own pitches • Education establishments • Local Authorities • Town and Parish Councils

• Leisure Trusts with an annual turnover of more than £500k • Clubs and Organisations that had already received a grant via the Sport England Community Emergency Fund towards pitch maintenance works • Clubs and Organisations that have recently received an ‘Enhanced Grass Pitch Maintenance’ grant from the Football Foundation (unless the First Team pitch had been excluded from the application) CONTACT DETAILS More can be found by clicking here: https://footballfoundation.org.uk/grant

BUSINESS SPECIAL – FUNDING FOR SPORTS CLUBS

RFU Response Loans Applications for the first round of the RFU Covid 19 response loans has closed and the RFU advises clubs to keep checking their webpage or the RFU Community Game Update for information and announcements about future loan application windows.

he RFU recently announced a £7m relief package for community clubs. The package includes monies ring fenced and diverted for the community game, as well as additional funding. The package includes: • An early release of £800,000 cash due to clubs through the ticketing fund. • Early release of final funding payments (£600,000) to Constituent Bodies and suspension of the activity plans against which this was allocated, enabling them to utilise this to provide “immediate support grants” to clubs most in need. In addition, £400,000 will be made available to Constituent Bodies who elect to match funds from their own reserves. • A suspension of the Quarterly loan repayments for clubs with outstanding loans due in April (£335,000). • The creation of a £5m support loans programme, offering loans of between circa £2,000 and circa £10,000 to clubs, with deferred payments for six months and repayable over three years. RFU Chief Executive Bill Sweeney issued the following statement: We will be issuing regular club recovery updates with practical advice on how government grants can be accessed, as well as other business management advice. We welcome government interventions which

will provide business rate holidays and grants for clubs. The RFU will continue to provide a free helpline to assist clubs with legal and tax related matters, which you can access here. No one can predict every possible outcome of the COVID-19 outbreak particularly with regard to the duration of this crisis and we are managing in the unknown. We have modelled three potential scenarios and are working on an assumption based on a medium term impact with a view to a return to rugby in the autumn. We will continue to monitor against this assumption and review and revise planning where necessary. The RFU had budgeted for a loss making year within a four year cycle due to the costs of the 2019 RWC campaign and hosting only two home Six Nations games. The loss will now be considerably more as we face challenges similar to businesses across the country. The RFU’s biggest asset is also a major cost and the closure of Twickenham Stadium has a significant impact on the revenues we can generate to re-invest back into the game. In that sense we are like every other club in the Union, when we do not stage matches and events we do not generate revenue. Based on our planning assumption we estimate RFU revenue losses over the next 18 months to be approximately £45-£50 million and have a firm plan in place to mitigate this. The RFU Executive Team will be taking a cut in remuneration in excess of 25%.

In addition, combined Board fees will be reduced by 75%. We are continuing our support to ensure colleagues and communities are given help to follow government advice and are providing recommendations on how to stay fit and healthy and a range of new content will be made available to players and fans across our social media channels. We are discussing with government and the NHS the role the RFU and Twickenham Stadium can play in providing volunteers as well as support for the NHS including accommodation, parking, and meal provisioning. I am confident that rugby will play a big role in energising communities across England after this difficult period. In the meantime, we’re working hard with the wider rugby community to take the necessary measures to safeguard a financially resilient Union so that we can prioritise support available to ensure survival in the best interests of the game.

CONTACT DETAILS Rugby Football Union, Rugby House, Twickenham Stadium, 200 Whitton Road, Twickenham, Middlesex TW2 7BA t. 0871 222 2120. e. enquiries@therfu.com www.englandrugby.com

BUSINESS SPECIAL - FUNDING FOR SPORTS CLUBS

Scottish Rugby in action In May, Scotland’s Minister for Sport Joe FitzPatrick invited Scottish Rugby to discuss how its Threat Management Group is tackling the current COVID-19 challenges.

t a meeting with the Scottish Government on May 5, Scottish Rugby outlined the detailed work being carried out by its Threat Management Group in response to the implications of the COVID-19 crisis and the work currently underway to support its community clubs across the country. The meeting was welcomed as a start of a dialogue between rugby, fellow SGBs and the Scottish Government in a bid to work together to support existing public health initiatives and explore credible ways to restart activities, once safe to do so. Scottish Rugby’s Chief Operating Officer, Dominic McKay said: “Scottish Rugby is very grateful to the Minister for initiating today’s discussions. This is an encouraging first meeting which generated constructive dialogue and a timely chance to collaborate with other sports.

“We would welcome the opportunity to meet again and agreed to share any relevant information and learnings we have with both Scottish Government and other sports to aid progress at this time. “Scottish Rugby remains committed to supporting the Scottish Government in any practical way through the COVID-19 crisis and looks forward to continuing this important dialogue in the coming weeks and months.” CONTACT DETAILS Scottish Rugby is contactable by email and Live Chat at this link: https://ask.scottishrugby.org/hc/ en-gb/articles/360009485759Contact-Us

LTA announces support package The Lawn Tennis Association (LTA) has announced a multi-million support package to support clubs and those involved in British tennis. Scott Lloyd, LTA Chief Executive explains.

he health and wellbeing of the nation is of utmost importance at the moment, and our thoughts are with anyone who has been affected by the coronavirus. We know that many involved in tennis in Britain are concerned about their futures and are facing significant challenges. As such, earlier this month we announced our multi-million pound support package, designed to ensure clubs and venues remain viable and players, coaches and officials are not lost to our sport. Below is an overview of all our packages of additional funding and measures to support those involved in tennis in Britain who have been severely impacted by the ongoing coronavirus (COVID-19) crisis. These measures have been developed by the LTA, in consultation with Tennis Scotland and Tennis Wales, and will make additional support available to tennis venues, coaches, officials and players in recognition of the vital contribution these groups all make to tennis. Our goal in providing them is to help tennis in Britain emerge from this period in as strong and healthy a position as possible, and that our sport is able to resume its unique

Details for some other packages are being finalised and will be added as soon as they are available. You can read our announcement of these support measures here. For further information in relation to the coronavirus and tennis in Britain please refer to our dedicated page at lta.org.uk/coronavirus. We hope that the combination of this new package and the continuation of our existing support will help ensure our whole tennis family is able to operate post COVID-19 and we can all continue to deliver our collective vision of opening up tennis to many more people. Take care and stay safe.

role in keeping the nation active as soon as conditions allow. We have prioritised making packages live that relate to the payment of grants, so that those eligible can receive this money as soon as possible.

CONTACT DETAILS LTA, National Tennis Centre, 100 Priory Lane, Roehampton, London SW15 5JQ t. 0208 4877000 E.info@LTA.org.uk www.lta.org.uk

HQ - COVID-19 BULLETIN

The NHS guide to hand washing – how to do it and why everyone should At the risk of hammering home the obvious but critical message that handwashing is one of the best ways to protect yourself and those around you getting sick, we’re joining the NHS in offering this practical reminder.

ou can help yourself and everyone else stay healthy by washing your hands often, especially during these key times when you are likely to get and spread germs. • Before, during, and after preparing food • Before eating food • Before and after caring for someone at home who is sick with vomiting or diarrhea • Before and after treating a cut or wound • After using the toilet • After changing diapers or cleaning up a child who has used the toilet • After blowing your nose, coughing, or sneezing • After touching an animal, animal feed, or animal waste • After handling pet food or pet treats • After touching garbage

5. Dry your hands using a clean towel or air dry them. Why? Read the science behind the recommendations. Follow five steps to wash your hands the right way Washing your hands is easy, and it’s one of the most effective ways to prevent the spread of germs. Clean hands can stop germs from spreading from one person to another and throughout an entire community—from your home and workplace to childcare facilities and hospitals. Follow these five steps every time. 1. Wet your hands with clean, running water (warm or cold), turn off the tap, and apply soap. 2. Lather your hands by rubbing them together with the soap. Lather the backs of your hands, between your fingers, and under your nails. 3. Scrub your hands for at least 20 seconds. Need a timer? Hum the “Happy Birthday” song from beginning to end twice. 4. Rinse your hands well under clean, running water.

Use hand sanitizer when you can’t use soap and water You can use an alcohol-based hand sanitizer that contains at least 60% alcohol if soap and water are not available. Washing hands with soap and water is the best way to get rid of germs in most situations. If soap and water are not readily available, you can use an alcohol-based hand sanitizer that contains at least 60% alcohol. You can tell if the sanitizer contains at least 60% alcohol by looking at the product label. Sanitizers can quickly reduce the number of germs on hands in many situations. However, • Sanitizers do not get rid of all types of germs. • Hand sanitizers may not be as effective when hands are visibly dirty or greasy. • Hand sanitizers might not remove harmful chemicals from hands like pesticides and heavy metals. Caution! Swallowing alcohol-based hand sanitizers can cause alcohol poisoning if more than a couple of mouthfuls are swallowed. Keep it out of

reach of young children and supervise their use. Learn more here. How to use hand sanitizer • Apply the gel product to the palm of one hand (read the label to learn the correct amount). • Rub your hands together. • Rub the gel over all the surfaces of your hands and fingers until your hands are dry. This should take around 20 seconds. Downloadable posters can be found at https://www.cdc.gov/handwashing/posters. html and for a short YouTube NHS video visit this link https://uk.video.search.yahoo.com

HQ - COVID-19 BULLETIN

HQ BUILDING THE BUSINESS, the free service for clubs, helps you get set up ready to come out of the Covid-19 crisis in fighting fit shape. With workloads easing up (for all the wrong reasons) now is the time to plan for reopening. To assist in reopening, keeping your staff and members virus free, here are some products and services which might help. There are many more which you can see at www.hqbuildingthebusiness.com

Sanitising equipment and PPE T

o purchase sanitiser products and personnel protective equipment (PPE) like face masks, safety visors, detergents, disposable gloves, hand and cleaning detergents, dispensers and other useful products, please visit Office Monster. Don’t forget to quote HQWELCOME10 on your first order to enjoy an additional 10% saving ! ALCOHOL-BASED SANITISER ROOM BOMBS This product sanitises a room in less than 1 hour, killing germs and making the room virus free and smelling fresh. Sanitiser Room Bombs, suitable for rooms up to approximately 12 m2 per single use can. £117.60 + vat per case of 12 cans + £10 delivery UK wide. To order please contact David on 07495893993 or email enquiries@hqbuildingthebsuiness.com and we will call you back for your order. DEEP CLEANING ASSISTANCE Our partner technicians will meticulously disinfect areas and objects that pose a threat of cross contamination using Steri-7. (Steri-7 is a high-level surface disinfectant. Steri-7 kills up to 99.9999% of a broad range of pathogens within seconds of contact and has been tested against feline Coronavirus; a surrogate for Coronavirus.) The areas disinfected will be all touchpoints in your premises, such as door handles, light switches, tales, seat arms and kitchen surfaces etc to help minimise the risk of microbial transfer. Additional ultralow volume (ULV) disinfection fogging can be used when required for the treatment of large areas in a short space of time quickly and efficiently as the extremely small droplets of the disinfectant fog settle underneath, on top of and on the sides of many objects and inaccessible areas making the club clean and safe. FEVER CAM SYSTEMS AND EQUIPMENT PRICING Large Camera unit, for high volumes of measurement: • Able to measure multiple faces simultaneously within a crowd.

• Can be integrated with facial recognition systems. • Monthly Charge, including file storage and data access. Small Camera unit for low/slow volumes of measurement perhaps for unmanned receptions or staff entrances • Measures one person at a time. • Can detect the presence of a mask or not. • Can be integrated with facial recognition systems. Systems can also be configured using a mix of large and small cameras. Cameras can be purchased on a supply-only basis. FEVER CAM TECHNOLOGY AND YOUR CAMERAS We can also work with existing client’s camera systems you have in place and add our propriety software to make your cameras “Facial recognition” enabled and “temperature” enabled, we then add links back into the existing systems for monitoring and compliance.

CONTACT DETAILS For further information and/or detailed quotations: e. enquiries@hqbuildingthebusiness.com t. 07495893993

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CLUB AWARDS

THANK YOU TO ALL OUR SPONSORS PAST, PRESENT AND FUTURE!

CLUB-SUPPORTING SUPPLIERS WE SALUTE YOU ALL! 26

CALL FOR ENTRIES – CLUB AWARDS

Time to shine Enter the 2020 Club Awards The Club Awards recognise the commitment of those who work to ensure a healthy future for their club. Against a backdrop of COVID-19, it’s time for clubs to be recognised for all that they do. Read on...

f you haven’t entered the Club Awards before, then make sure 2020 is the year that you do. From football clubs to rugby clubs and from social clubs to political clubs, and everything in between, we look forward to your entry, both old friends and new. The Club Awards celebrate clubs across the UK and provide the perfect forum to share ideas and issues, particularly important during the current coronavirus pandemic.

JOIN THE JOURNEY – WHY ENTER? Clubs use their success to: • Raise the club’s profile. • Cement their position at the heart of their communities. • Encourage new members. • Thank existing members for their support. • Show that the club is spending members’ money for their benefit and that of the community. • Celebrate clubland in all its forms.

ENTERING YOUR CLUB So, do you think you could be a finalist? Do you have what it takes to beat the best and stand out from the rest? Time to find out. HOW TO ENTER This year, and given exceptional circumstances, we’re encouraging clubs to complete a self entry form. So either: 1. Turn the page and fill in the form OR 2 Just email your details to info@clubmirror.com and we'll take it from there. Simple as that. We look forward to your entry – good luck!

CALL FOR ENTRIES â&#x20AC;&#x201C; CLUB AWARDS

HOW TO ENTER n Please email me a self-entry form. Which categories would you like to be considered for? (Please tick as many/few boxes as you wish. The judges may also enter you in other categories which they believe you excel in.)

n Bar Manager/Bar Steward of the Year (Q) n Business Initiative of the Year (R) n Bowls Club of the Year (S) n CAMRA Club of the Year (T) n Catering Club of the Year (U) n Catering Club of the Year – Golf (V) n Charity Club of the Year (W) n Committee of the Year (X) n Community Club of the Year (Y) n Cricket Club of the Year (Z) n Darts Club of the Year (AA) n Entertainment Club of the Year (AB) n Family Club of the Year (AC) n Football Club of the Year (AD) n Golf Club of the Year – under £1m turnover (AE) n Golf Club of the Year – over £1m turnover (AF)

Name:

n Grounds Team of the Year (AG) n Innovative Club of the Year (AH) n Manager/Secretary of the Year (AI) n Marketing Club of the Year (AJ) n Membership Club of the Year (AK) n Racing Club of the Year (AL) n Refurbishment Club of the Year (AM) n Rugby Club of the Year (AN) n Social Media Club of the Year (AO) n Sports Club of the Year (AP) n Sports and Social Club of the Year (AQ) n Tennis Club of the Year (AR) n Traditional Club of the Year (AS) n Turnaround Club of the Year (AT) n Website of the Year (AU) n King of Clubs (AW)

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Role at club: __________________________________________________________ Club name: __________________________________________________________ Address:

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Postcode:

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Tel:

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Email:

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CONTACT THE CLUB AWARDS TEAM: Fill in this form and post to: Club Awards, Alchemy Contract Publishing, 59-60 Thames Street, Windsor SL4 1TX BY EMAIL: Email your details to info@clubmirror.com OR request a ‘self entry’ form. BY PHONE: Just call in your club details to 01753 272022

BY POST:

OUT AND ABOUT

On tour with Marston’s As Club Mirror heads towards the 2019 Club Awards, we take a whirlwind tour of just some of the Marston’s clubs who have made it through as finalists. Congratulations to them all. Broadstone RBL Broadstone, Dorset Founded: 1947 A major £160k refurbishment of the club has been completed, all paid for directly by club funds with not a loan in sight. “The refurbishment has made a big difference in retaining members,” says Treasurer Peter Buchan. “We’ve also increased membership as a result.” Two important areas to come under the refurb focus were the Ladies and the constructing of an impressive outdoor smoking area. “And as part of the refurbishment, I installed a computerised POS system and accounting system last year,” says Peter, his IT background coming to the fore. Live entertainment has been also been the focus of a makeover, with more live bands, soloists and duos, and in the Summer the club held a two and and a half day open day with a full programme of entertainment – comedians, bands, kids’ entertainment – where the club could showcase itself.

Great Brickhill Cricket Club Great Brickhill, Buckinghamshire Founded: 1978

Top Fact: The town of Broadstone has grown from a small farm in 1840 to a suburb of 10,000 people. The Dunmow Club Great Dunmow, Essex Founded: 1919 The Dunmow Club owes its origins to the returning service men from the Great War, being inaugurated in January 1919 at a meeting held at the local technical college. Its links to the Royal British Legion remain strong as a result. The club’s 2019 centenary has been marked with a number of activities for its 1100 members, including commemorative medals for AGM attendees, special presentation packs at the annual golf day and a June party. Getting members out and about is key and includes taking 150 members to Newmarket races free of charge, along with Chelmsford and Great Yarmouth courses plus a trip to Romford Dogs.

“The Royal British Legion travel free on our coaches,” says Graham Haslam, Secretary. “We’re also running a senior citizens outing to Southwold and a free five course Seniors Christmas lunch with live entertainment.” The bar is a focal point for club life, open 11 am to 11 pm Monday to Saturday and Noon until 11 pm on Sundays. There’s a big screen showing the full range of sporting events (both BT Sport and Sky Sports), a separate Pool Room, Snooker Room and a quiet area were members can read the newspapers and chat quietly amongst themselves. The traditional club fare of darts, snooker, pool and dominoes are part of the fabric of club life, along with live music, quizzes and poker nights. Top Fact: Originally the site of a Roman settlement the town boasted a church as early as 1045.

Great Brickhill CC has to make sure it has other revenue streams outside the cricket season – May to September – to make sure that the grounds and pavilion pay for themselves long after the echoes of ‘Howzat’ have faded away for the season. This issue has been addressed so well by this Bucks club that its social side has now surpassed the cricket element.

“This is as a result of introducing special food events every Friday evening which brings new people in. For example, we’ve had an evening of street food, Mexican, curry night, Calzone night, Greek, Italian… on average 150 people attend, including many nonmembers who then join up,” says Karen Roff, Pavilion Manager. “Membership is up by 10%.” At the bar 300 gins are on offer and the club’s September Gin and Beer Festival attracts 500 people. Functions – parties, Christenings, wakes etc – help boost revenues, and the club is now in a position to put the off-season to good use with a refurbishment. Top Fact: In the English Civil War, the Earl of Essex’s army camped for a month in the village.

Marsden Golf Club, Huddersfield, West Yorkshire Founded: 1920

Parkstone Yacht Club Poole, Dorset Founded: 1895

With the club’s centenary celebrations already being planned – including a Summer Ball and a golf day with players in 1920s attire – Marsden Golf Club is in great shape as it heads into its next 100 years. The arrival of a new Club Steward, Ben Moorehouse along with wife Lizzie, has seen bar sales increase by 75%, says Chairman Dave Shufflebotham: “Ben has revamped our drinks offering with new beers. He and Lizzie have improved the food offering considerably with bar snacks, burgers, ham and chips, curries, chilli and so on, and we serve lunches, evening meals and Sunday lunches.” Marketing the club has also taken on renewed importance, with the power of social media now being employed, alongside banners outside the club advertising the facilities as well as the “Let’s Try Golf” poster inviting people to join for six months at £150. “This has been well received and is succeeding in bringing new people in,” says Dave.

Parkstone Yacht Club, established in 1895, now has 2,800 members and an impressive new clubhouse. The clubhouse boasts four separate balconies to make the most of the panoramic views over Poole harbour. With a thriving social section, sports screenings (BT Sport) and three separate indoor eating areas, its stylish new restaurant serves breakfast and lunch Monday to Sunday, with evening dining, Friday and Saturday. Bars open 11am - 2.30pm and 6pm 11pm daily (5pm on Sunday).

Top Fact: There were Stone Age hunting settlements discovered near the club, dated at circa 7,000 BC. Milton Keynes RFC, Milton Keynes , Buckinghamnshire Founded: 1974 Membership at Milton Keynes RFC has grown by 15% over the past year, reports Steward Darren Harvey. “We’re doing more on social media, mainly Facebook and Twitter, to promote the club,” he says. The club proved a spectacularly popular venue for watching the Rugby World Cup 2019. It boasts a healthy social membership and function business is doing particularly well. “I’d say we get around fifteen to twenty calls a week about booking the venue,” says Darren. Founded as Wolverton Rugby Club (1870s) the advent of new City Milton Keynes saw the club change it name to Milton Keynes RFC in 1974.

An active Cruising Section runs regular rallies, while yachts of all sizes compete in cruiser racing on Mondays, Thursdays and weekends. Dinghy racing on Mondays, Wednesdays, Fridays, Saturdays and Sundays keep the club busy, along with XODs, Darts, RS200s, Flying Fifteens, Wayfarers, Lasers, Toppers, Cadets and ABs also enjoying competitive class racing. The club regularly hosts World, National Championships and Open meetings with a highlight of its calendar being Poole Week every August, with Open Regatta racing for classes of Dinghy, and the Parkstone Regatta for Cruisers. There is also the Youth section, offering training, racing and ‘Youth Week’, active fun days out on the water. Top Fact: The club is situated on the North shore of Poole Harbour, the second largest natural harbour in the world.

Top Fact: A new ’70s clubhouse was funded by a Marston’s loan and a sponsored run to Twickenham raised funds which saw players televised handing over the match ball for the 1973 All Blacks game.

OUT AND ABOUT nuts, sports teas and jacket potatoes. Now we are offering full eating facilities for members – lunch, evening meals and even takeaways.” This has had a massive impact on the club, and with a change of license membership has gone up by 10%. “As a private members’ club, we couldn’t have non-members, but now we’re licensed premises we can have walk-ins, members of the public who aren’t members who use the bar and order food. Nearby is a hospital with 3,500 staff - just 80 yards away - so we attract custom from them as well as patients,” says Gareth. Facebook, Twitter, Instagram, leaflet drops and an e-newsletter are all helping to spread the word. Function business has increased, the lounge area has been fitted out with a new bar, furniture and flooring at a cost of £20k (which came from club funds) and the club holds an annual Beer and Gin Festival – a three day event with live music – a hockey festival, a tennis festival and an Oktoberfest extravaganza. Penn Bowling Club Wolverhampton, West Midlands Founded: 1911 The biggest change for Penn Bowling Club this year has been the appointment of a new Steward, Stefan Canning. “There’s been a 20% increase in sales of guest beers compared to last year,” says Treasurer Roger Baker. “Our annual Beer Festival continues to be a great success (and thanks to Marston’s for providing equipment). This year we put on entertainment and attracted 1,000 people over two days. It’s a great showcase for the club, and new visitors can see what the club is like and consider joining.” Food is playing an increasingly important part of club life thanks to Stefan’s wife Jackie, catering manager. “Now we have a new menu with a popular Sunday Carvery and hot food on Fridays and Saturdays,” says Roger. “Jackie also provides the catering for functions held at the club for which we receive glowing reports.” With the bowling season spanning April to September/October, Penn’s fortunes are secured by ensuring it’s a year-round social club, offering sports screenings, dominoes, crib, pool and darts plus a revamped children’s play area, appealing to families. Top Fact: The club’s Beer Festival took £18k in revenue, £3k up on last year.

Top Fact: The Peterborough Chronicle, written by Peterborough monks in the 12th century, contains unique information about the history of England after the Norman conquest.

Peterborough Town Sports Club Peterborough, Cambridgeshire Founded: 1977 Peterborough Town Sports Club is kept busy year round with its four cricket teams, eight men’s and four ladies hockey teams, six tennis teams, 10 bowls teams (of different age groups), squash, racquetball and a multitude of junior teams. But it’s catering that has proved a jewel in the club’s crown this year. “We’ve completely revamped our catering offering with the appointment of a full-time chef in October this year,” says Gareth Andrew, General Manager. “The kitchen has been refurbished with new catering equipment including ovens and dishwashers. The restaurant now has a five star hygiene rating. Prior to that all we used to offer was crisps and

RAFA Association Club Kirkby, Liverpool Founded: 1958 RAFA Kirkby is very much a community club, says Marie Fairclough, Stewardess: “We pride ourselves on being the central hub for the community, and we continue to be the ‘go to’ location for births, deaths and marriages,” she says. The club hosts Christmas and Halloween events for local children, raises funds for local charities and hosts ‘staple events’ including weekly bingo and major sporting events from both BT Sport and Sky Sports: “We believe that by covering all offerings we are ensuring that when our long standing members sadly pass, the next generation will be proud and happy to take their place, ensuring that the club builds on its past and builds for its future. “No doubt like many in the industry, costs have to be managed to ensure that the club will be here for generations to come. So not only do we work with our brewer to ensure that our offering and package is reflective of the market place, but we also review our costs across the board to ensure that every penny counts,” she says. “We do this through the support and regular business meetings with Marston’s along with our own experience and industry knowledge.” Top Fact: Pink Gin and tonic is a must at the bar.

Wrockwardine Wood FC Sports & Social Club Wrockwardine Wood, Shropshire Founded: 1889 It’s been a big year for Wrockwardine Wood FC Sports & Social Club all round. Membership continues to grow, the Junior Football arm now has sections for all ages up to 18 and a refurbishment is pulling in new members. “Our refurbishment – especially the news windows – have had a very positive impact,” says Chairman Jamie Morris. “ We’ve more money in the bank than ever before!” Old wooden doors were replaced with brand new composite doors (better for security), there’s new furniture throughout the bar and the men’s and women’s changing rooms have been completely

revamped. “We’ve also replaced the TV with a 65in screen and now have BT Sport, high speed broadband and WiFi,” says Jamie. Pool is a massive draw for the club, with matches being screened on dedicated channel Telford Pool TV. Upgraded pool tables have seen new players coming in to compete (also boosting membership; they have to be members to play) and the bowls, crib, darts and dominoes sections are also thriving. Top Fact: The advent of the 18th century industrial revolution saw Wrockwardine Wood become home to many coal and iron mine workers and their families.

HOSPITALITY SOCIAL MEDIA AWARDS

Hospitality Social Media Awards Calling all clubs! Are you a tweeter? Or a Facebook fanatic? Have you been using social media to build club business? Are you using it now to help your members with the current COVID-19 pandemic? Then step into the spotlight and take a bow with the Hospitality Social Media Awards 2020.

he Hospitality Social Media Awards (HoSMA) are the only pan- industry awards designed to celebrate licensed outlets of all types and sizes who are using social media to build their business. Clubs of all shapes, types and sizes, along with colleagues from across the Hospitality spectrum, are invited to enter these exciting awards. Want a sense of the event? If you couldn’t be there last year then head over to www.facebook.com/HSMAwards for a flavour of what’s in store. To see 2019’s finalists then it’s www.hsma.biz/news. And don’t forget our twitter handle –

twitter.com/HSMAwards. What are they again? Just to recap! The Hospitality Social Media Awards celebrate how social media is helping clubs and the UK hospitality sector as a whole to build their business. Last year saw hundreds of entries from all forms of hospitality imaginable - from social clubs and football clubs to rugby clubs and sports clubs and from pubs and bars, to hotels and restaurants. So whatever your club, whether you’re a prolific tweeter or a facebook aficionado, we’re waiting for your entry. See opposite page for how to enter. Good luck!

2019 winners

Club Insure’s Jason Cook (left) presents Leicestershire County Cricket Club with the opening category of the 2019 Hospitality Social Media Awards, Sports Club of the Year.

Golf Club of the Year goes to the impressive Formby Golf Club, presented by Bob Williams (centre), Chief Executive of the Golf Club Managers Association.

BT Sport’s Ed Cracknell (centre) presents worthy winners South Shields FC with the 2019 Football Club of the Year trophy.

Canterbury Rugby Club’s Ian Lloyd (right) collects the Rugby Club of the Year trophy from Club Control’s Chris McNally.

HOW TO ENTER

Dransfields’ Trevor Roberts (left) congratulates Northern FC on becoming joint winner of the 2019 Community Club of the Year Award.

To enter online – visit www.hsma.biz/enter or use this QR code. Alternatively – email info@hsma.biz with your details and we’ll send you a self-entry form.

Wortley Men’s Club celebrate their joint win of Community Club of the Year, collecting their trophy from Trevor Roberts, Dransfields (centre).

CLUB NEWS

Clubnews

We take a whirlwind tour of clubs around the country in the fastest way possible â&#x20AC;&#x201C; by social media.

CLUB NEWS

Clubnews

Social media is playing a dominant role during the current pandemic. UK golf clubs were quick to harness its power to welcome back members as they reopened for business.

CLUB NEWS

CLUB ACT OF THE YEAR

Singing their praises – club acts take a bow! Club Mirror continues to search for the best club acts in the country and we’re asking for your help. Just nominate your favourite acts and you could be on your way to winning £500. Time to take a bow.

oubling up as a nation-wide membership drive for when normality returns, the Club Act of the Year is set to become a showcase for club entertainment across the UK. This new award aims to raise the profile of clubs and their live entertainment throughout the UK, and to provide a platform for acts who have been thriving on the club scene. Have a look through the club’s 2019-20 entertainment schedule. Who would you like to shine? Which comedians did members flock to see last year? Which bands always got an encore? And which singers consistently drew in the crowds? From comedy acts to, bands, duos and soloists, we’ll be announcing finalists by category and then category winners. Finally comes the ultimate accolade – Club Act of the Year. The winning act will perform live at the prestigious Club Mirror Awards (date to be announced) and the nominating club will be invited to attend. The club will also receive £500. How to nominate your favourite acts Just complete the form opposite OR email us with the relevant details. We’ll do the rest. So let’s get this party started! Good luck!

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Doubling up as a UK-wide membership drive, the Club Act of the Year is set to become a showcase for clubs and club entertainment across the country.

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CLUB ACT OF THE YEAR NOMINATIONS To nominate your act/acts: Complete this coupon and post to the address below. Better still, email the details to caroline@clubmirror.com using the subject line ‘Club Act nominations’. I would like to nominate the following act/acts. Please include contact details of the acts. This could be their email address, facebook page, web address or agent. We will advise them of your nomination.

1. __________________________________________________________ Act contact details: _____________________________________________ 2. _________________________________________________________ Act contact details: _____________________________________________ 3. _________________________________________________________

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Act contact details: _____________________________________________

Your Name: __________________________________________________

Nominate your favourite acts and you could be on your way to winning £500 for the club.

Club:

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Address:

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Email:

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Mob/Tel:

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Fill in this form and send to: Club Act of the Year, Alchemy Contract Publishing, 59-60 Thames Street, Windsor SL4 1TX.

SUPPLIER OF THE YEAR AWARDS

Supplier of the Year Awards Clubs are at the top of their game when it comes to working with suppliers and favourite club brands. So which brands have been consistently pulling their weight at the bar? And which brands will remain at the top of the re-opening list? Linked in with Club Mirror’s exclusive Brands Report, compiled by CGA, welcome to the Supplier of the Year Awards.

nnounced at last year’s Club Awards, the Supplier of the Year Awards 2020 will recognise the brands that have and will pull in business, day in day out, to the club bar. As a springboard to the activity, Marston’s Beer Company was presented with a Special Award at the 2019 Club Award Dinner, held at Doncaster Racecourse on November 27. “Marston’s is a leading light when it comes to working with clubs ,” said Sean Ferris, who co-presented the Awards with CGA’s Ashley Cairns. “We’ve worked with Marston’s for over 15 years now, so it was a pleasure to welcome Free Trade Sales Director Simon Barnes on stage to celebrate all that he and his teams do to support the club sector.” The new awards will be held at the Houses of Parliament at a future date, alongside the Hospitality Social Media Awards. • More details will be released soon online at www.clubmirror.com.

CALL FOR ENTRIES

Calling NLS football clubs Do you deserve to be recognised? Do you know someone who does? Then we want to hear from you.

ree to enter, the Unsung Heroes Awards are open to clubs and volunteers at any club in the National Leagues System, recognising everyone from Club Secretaries and Match Secretaries to volunteers in all walks of football club life – the lifeblood of non-league football. Every volunteer and every club shortlisted will be invited to a special event when the winners will be announced and presented with their trophy. Who can enter? These are open to volunteers and/or clubs in the National Leagues System, from Step 1 (National League National division) to Step 4. There are two types of category in The Unsung Heroes Awards – People and Clubs. What are the categories? People Awards are open to anyone who carries out any of the roles listed in the categories below on a voluntary basis. (Paid employees, either full or part time, are not eligible to enter.) Club officials can nominate volunteers for: • Club Secretary of the Year • Lifetime Achievement • Match Secretary of the Year • Media Manager of the Year • Rising Star (volunteer; aged 21 or under) • Volunteer of the Year

Club Awards are open to all club in the National Leagues System, from Step 1 (National League National division) to Step 4. The club categories are: • Business Initiative of the Year • Charity Club of the Year • Community Programme of the Year • Family Club of the Year • Most Inclusive Club of the Year • Social Club of the Year

How to enter 1. email info@clubmirror.com telling us who you are nominating and why (maximum 100 words). You can enter/nominate as many volunteers as you wish. 2. Tell us which category/categories you are nominating them/yourself for. You can enter as many/ few as you wish. 3. Supporting materials can be sent via email info@clubmirror.com – or post to: Unsung Heroes Awards, ACP-Regus, 59-60 Thames Steet, Windsor, SL4 1TX). These can include, for example, testimonials, images, a short video (on phones, cam corders etc).

DEADLINE FOR ENTRIES 31 August, 2020

GUIDE TO COMMUNITY AMATEUR SPORTS CLUBS

Community Amateur Sports Clubs – what they are and how to become one The Community Amateur Sports Club (CASC) scheme was introduced in 2002 as an option for sports clubs to receive 'charity type' tax reliefs. So what’s involved and what are the benefits? CASC registration (with the number of CASC registered clubs standing at 7,154) may prove vital in ensuring the survival of sports clubs during the Coronavirus (COVID-19) pandemic, according to cascinfo.co.uk, which offers the following advice.

Support for the self employed Self employed contractors to CASC’s, such as some sports coaches, may be eligible for support of up to £2,500 per month under the Government’s Selfemployment Income Support Scheme (SEIS).

Management Committees of CASC’s of all sizes should be preparing detailed budgeted cash flows for at least the next six months so that they are aware of potential cash shortfalls. Members of Management Committees of unincorporated clubs can be personally liable under contracts they entered into for the club so maintaining club solvency is vital.

Other funding for CASCs CASCs may also be able to receive other support such as grants and loans from various sources. All this financial support may not be enough and CASC’s should consider using Gift Aid to help them survive. [Editor’s note: See earlier in this issue for more funding information.]

Financial support Government financial support may help bridge a CASC’s funding gap but is unlikely to be sufficient in all cases. The Government coronavirus support available which will put more cash in a CASC’s bank account include a business rates holiday for 2020/21 (topping up the current 80% mandatory relief), cash grants of £10,000 or £25,000 for CASC’s with their own facilities where the rateable value is less than £51,000 and cash contributions of a maximum of £2,500 per head under the Coronavirus Job Retention Scheme for furloughed employees.

HMRC Gift Aid promotion HM Government has been a strong supporter of the use of Gift Aid by CASC’s and charitable sports clubs and recently launched a promotion of Gift Aid to coincide with Sport Relief. The promotion highlight-ed the Gift Aid scheme allows the above clubs to claim an extra 25p for every £1 donated to the club by individual taxpayers (subject to conditions). It also gave the example of one registered CASC who had claimed almost £25,000 in Gift Aid cash rebates from HMRC on individual donations to help it build new changing rooms, showing.

Make use of Gift Aid during the lockdown Many fund raising opportunities are not currently viable due to the pandemic. A straightforward unsolicited individual donation to support the club during the pandemic with no or limited benefits in return continues to be eligible for Gift Aid at 25%of the donation. Sponsored online fundraising can also qualify and online platforms can be used to assist with the Gift Aid process. Cancellation of ticketed events and Gift Aid Firstly, if a CASC has cancelled (not postponed) an event due to COVID-19, individuals can choose to donate the ticket refund back to the club, and the club can claim Gift Aid on the donation without money being physically refunded to the individual. This is a temporary change. Secondly, where a member makes a voluntary donation to a CASC which has suspended or reduced its subscriptions whilst closed during the pandemic, the club can claim Gift Aid on the donation. (Great care should be taken in both of these areas. They are subject to other Gift Aid rules and must be supported by relevant documentation.) cascinfo.co.uk: Government support changes regularly. The above is based on our current understand.

GUIDE TO COMMUNITY AMATEUR SPORTS CLUBS

Frequently asked questions The following frequently asked questions are directional, says cascinfo.co.uk, providing a handy summary of club concerns. Fuller details of the government’s qualifying conditions are on the opposite page. Are there any limits on the sporting costs our members incur if we are to qualify as a CASC? Membership fees cannot exceed £1,612 per annum. If they are lower than this then the costs associated with membership (including membership and participation fees) must be £520 per annum or less otherwise special provision must be made for those who cannot afford it. Is there a limit on the number of non-participating members a CASC can have? Yes – more than 50% of members must participate fully in the sport. If a club has lots of parents and families as members that do not participate regularly in the clubs sporting activities your club may not satisfy the 50% participating members test. In order to qualify as a CASC is there a limit on the amount of income the club can earn from trading and property? Yes – if the gross receipts from trading and property income combined exceed £100,000 per year, a CASC will have to set up a trading a trading subsidiary. We are successful in raising lots of money from outside the club membership – does this cause any issues for us? Yes – firstly, you may have to pay corporation tax on the profits and secondly, if the total receipts exceed £100,000 per annum, your club may have to set up a trading subsidiary to remain a CASC.

Can we pay members what we like for playing and in expenses? No – the CASC rules state there is a cap of £10,000 per annum for the former and rules on permissible expenses which may be different to normal tax rules.

Can the members benefit financially from the CASC? No – any profits must be reinvested into the CASC and members cannot financially benefit from the club. The dissolution clause in a CASCs constitution must state that on winding up of the CASC any surplus profits must be reinvested into another CASC, charity or a National Governing Body of Sport. What records does a CASC need to keep? In order to provide evidence your CASC is complying with the qualifying conditions it needs to keep records of what is actually happening at the club. These include records such as income for the income test as well as income and expenditure for corporation tax, details of participation for the 50% social members test and the calculation of the member cost of participation. Who can run our CASC? A CASC must be managed by fit and proper persons.

Q & A – BENEFITS What can we do if we have high levels of nonmember income – can we avoid corporation tax? Yes – you can avoid corporation tax and stay in the scheme if you set up a trading subsidiary to take on the activities with non-members which then donates the profits tax free to the CASC. How can we maximise the cash benefits our CASC receives? By using the Gift Aid scheme and the Gift Aid Small Donations scheme to receive an extra 25p in the £1 from the Government on gifts to the club. Repayments under either are not available on membership subscriptions. Other conditions apply. Is a CASC allowed to pay players? Yes – the CASC can pay any number players to play up to a total limit per CASC of £10,000 per year (including the cost of any benefits). Can companies who donate cash to the club benefit? Yes – they can offset their donation against their taxable profits but the CASC does not receive a tax rebate. Can individuals who make a gift to a CASC in their will save tax? Yes – individuals who make a gift in their will do not have to pay inheritance tax on that gift. Q & A – DEREGISTRATION What if my club registers as a CASC and then in the future finds it cannot continue to comply with the qualification conditions? If the club has tried everything to be structured in a way that complies with the CASC qualification conditions but cannot comply then the CASC may be deregistered with a potentially large tax penalty. Our club was registered as a CASC before new rules came in back on 2015 (1st April) –can the club leave the scheme without penalty if it can’t meet those conditions or can’t change to meet them? Potentially yes if the CASC met the rules before they changed and the club makes its intentions clear to HMRC before 1st April 2016 it will not have to pay a deregistration charges.

Government guidance notes on establishing CASCs Following is the government’s detailed guidance on The Community Amateur Sports Club (CASC) Scheme. Please note – the CASC scheme is not suitable for proprietary clubs and businesses. 1. The CASC Scheme 1.1.2 It [the scheme] allows local amateur sports clubs to register with HMRC and benefit from a range of tax reliefs, including Gift Aid, where they meet the qualifying conditions set out below. The scheme is open to qualifying clubs established in: • The UK • Any EU member state • Lichtenstein • Norway • Iceland 1.1.3 The legislation can be found in the Corporation Tax Act (CTA) 2010 Part 13 Chapter 9 and Community Amateur Sports Clubs Regulations 2015. 1.1.4 Once registered as a CASC, a club cannot apply to be recognised as a charity. To convert a registered CASC to a charity involves closing down (winding up) the CASCand transferring over the assets and activities to a new charity. 1.1.5 If your club is already a charity then CASC status is unlikely to be of any additional benefit. You may still apply for CASC status, but if your club meets the requirements of the scheme and we register the club as a CASC, then it would no longer be entitled to be a charity. 1.1.6 Find out more about setting up a charity. 1.2 Changes to CASC scheme in April 2015. 1.2.1 In April 2015 a number of changes were made to the CASC scheme, there was also an increase in the tax exemptions for property and trading income. The guidance below explains what these changes mean for your club in relation to: • increases in exemptions • the new income limit condition • the requirement that CASCs have 50% participating members • travelling and subsistence expenses • payments to players • restrictions on the level of membership costs 2. How to become a Community Amateur Sports Club 2.1 Apply for CASC status.

2.1.1 To apply for CASC status you must complete a CASC (A1) application form and provide certain documents to show that your club is suitable. The form must be completed by an authorised official or responsible person from the club. Once an application has been submitted you cannot withdraw it.

• already meet all of the above conditions • have a suitable governing document 2.1.6 If your club is registered as a CASC it is important to ensure that the club continues to meet these conditions or it could be deregistered. 2.2 Open to the whole community.

2.1.2 We will review your application to check whether your sports club meets the conditions of the scheme. It’s important that your club is already meeting these conditions in practice. It’s not enough to explain what you plan to do once you have CASC registration. we cannot be satisfied that your club is suitable unless it is already run in a CASC compliant way as described in this guide. 2.1.3 This guidance will explain what the conditions are for CASC status and also what it will mean for your club once you’re registered. 2.1.4 To be registered as a CASC your sports club must: • be open to the whole community • be organised on an amateur basis • have as its main purpose the provision of facilities for, and the promotion of participation in, one or more eligible sports • not exceed the income limit • meet the management condition • meet the location condition 2.1.5 We can only register a club as a CASC if they can show that they:

2.2.1 If your club wants to be registered as a CASC you must be able to demonstrate that you’re open to the whole community. 2.2.2 To be open to the whole community a club must have: • a membership that is open to all without discrimination • facilities that are open to all members without discrimination • fees that do not represent a significant obstacle to membership or use of its facilities 2.3 Open to all without discrimination 2.3.1 The term ‘membership’ refers to the people the club recognises as having accepted the rights and liabilities as set out in its governing document. 2.3.2 It’s up to a club to set out in its governing documents the rights of the members. Usually clubs allow members to attend general meetings and decide resolutions by majority vote. However a club may accept juniors as members without a right to vote until they reach the age of 18. This club would

GUIDE TO COMMUNITY AMATEUR SPORTS CLUBS not be discriminating against juniors - membership is open to all even though juniors may have to wait until they are 18 to vote at annual general meetings. 2.3.3 Most members clubs in the form of companies are limited by guarantee and the terms of membership are usually clearly defined in their constitutions. These will usually say that when each member joins they’re entitled to a single vote at annual general meetings. 2.3.4 Companies limited by shares are different because voting rights are determined by the number of shares held. In the case of members clubs, we would expect to see an equal shareholding for each member but this can be difficult to achieve where members come and go. It can be done by making sure that each member is allocated a single share and that this is reallocated upon leaving. 2.3.5 Most members clubs are unincorporated associations which unlike companies have no legal personality. In these cases membership rights are those which exist under the contract between members. Full membership is determined by the members’ rights. Our view is that membership of a club must mean full membership.

restrict applications by new members on the basis that the Club has lots of honorary members and cannot accept any new members. We will consider what criteria a club uses for granting honorary and free life memberships to ensure that a club is open to the whole community and it does not restrict the number of ordinary memberships available.

2.3.6 Clubs may have different classes of membership based on the age of the member, or whether the member is a student, is waged, is a playing member, or how far from the club the member lives. For example, a club may offer a class of senior membership at reduced rates to people over 65 which is not open to younger people. This is acceptable, provided that the senior members are not effectively excluded from the club’s activities, or prevented from becoming general members if they wish.

2.3.10 Clubs cannot restrict membership to only those prospective members who have already achieved a certain level of ability. The club should encourage participation in the sport at all levels and restrictions based on ability are not acceptable. For example, a golf club that restricts membership or access to facilities based on a prospective member’s handicap certificate would not be suitable for CASC status. Any club that required prospective members to complete a ‘trial’ to test their ability before accepting them as a member would also be discriminating and could not be a CASC.

2.3.7 A club with limited facilities may have to regulate how many members it has, to enable it to carry out its objectives of providing facilities for, and promoting participation in, eligible sports. This is acceptable as long as the club can demonstrate that it has a fair and open membership process. If a club has a waiting list it should admit members from this list in chronological order only. For example, they should not select members from the waiting list on the basis of sporting ability or how much they will pay for membership. 2.3.8 There must be no discrimination when dealing with applications from potential members. A club must ensure that its membership procedures are open, transparent and objective. For example, they must not have unfair restrictions requiring applications for membership to be proposed and seconded by existing members or displaying applicant details for comment by members on club notice boards. 2.3.9 Some clubs offer honorary or free life memberships (or equivalent) to some members to thank them for serving a club for many years as a coach, committee member, umpire or volunteer. CASCs can offer honorary or life memberships if they continue to be open to the whole community. A CASC cannot

2.3.11 Clubs which also, for example, insist on prospective members agreeing to carry out services to support the club would not be open to all and so would not qualify to be a CASC. In those clubs membership is only open to those who are prepared to carry out services for the club. When a club wants members to volunteer it can suggest, rather than require, that members who are able to, volunteer to do things at the club but membership must not be refused to applicants who refuse to volunteer. 2.3.12 The CASC legislation states that for CASC purposes the term ‘discrimination’ includes discrimination on the basis of: • ethnicity or nationality • religion or beliefs • sexual orientation • sex, age or disability 2.3.13 Discrimination is not limited under the CASC rules to those categories. Any form of discrimination of whatever nature would mean that a club does not meet the qualifying conditions. 2.3.14 Discrimination on the grounds of sex, age or

disability is not permitted except as a necessary consequence of the requirements of a particular sport. Some sports are not suitable for certain groups of people. For example, motor racing may not be suitable for the very young, or a sport’s governing body may impose restrictions on the age of participation in a particular sport for safety reasons. Neither of these restrictions would be regarded as discrimination. However it would not be acceptable for a club to impose its own restriction, which is not a necessary consequence of the requirements of the sport. For example, if the members of a club refused to admit children, even if the sport was suitable for them to take part in, that would be unacceptable discrimination. 2.3.15 Clubs can refuse or revoke membership on non-discriminatory grounds, where the membership, or continued membership, of the person concerned would be likely to not be in the best interests of the sport or the good conduct and interests of the club. These are internal matters for the club. Such procedures should be open and transparent and include an independent appeals process. We will not become involved in such internal issues. Provided the club has acted openly and followed its CASC-compliant constitution there should be no effect on the club’s CASC status. 2.4 Offering facilities without discrimination 2.4.1 A club must not discriminate between classes or categories of members, and it must make its facilities available, without discrimination, to all members. There is no difference between the terms ‘making facilities available’ and ‘providing facilities’. These terms are interchangeable. For example, where there are insufficient facilities such as tennis courts for all members to use at the same time, there must be no discrimination in allowing use, for example, by giving the senior men’s team players preferential treatment. Similarly, a cricket club cannot restrict the use of its main pitch to the first team, forcing less skilful players to use pitches of a lower standard. The facilities of the club are those it is required to provide by its constitution.

2.4.2 The club can put restrictions on the days or times when different classes of membership have access to the facilities, provided the restrictions do not effectively exclude those members from full participation in the club. 2.4.3 A club may provide facilities for single sex members, juniors or disabled people. If others are explicitly prohibited from playing in matches this is only acceptable if it is a necessary consequence of a requirement of the sport. This will often be because it is set out in the rules of the sport’s governing body. However there must be no bar to others joining and participating in other ways. For example, a women’s football club might also have men who coach teams and referee matches. 2.5 Does my club have costs that represent a ‘significant obstacle’? 2.5.1 When deciding whether a club has fees/costs that represent a ‘significant obstacle’ you must check: • whether the club charges membership fees over £1,612 a year • if the costs associated with being a member of the club are more than £520 a year • where costs associated with being a member are more than £520 a year, whether the club makes a satisfactory provision for those that cannot afford to pay more than this amount 2.5.2 If a club charges any member more than £1,612 a year for membership fees then it would not be considered open to the whole community. The club would not be eligible for CASC status even if they offered discounted or cheaper memberships to other members. 2.6 Does my club charge more than £1,612 a year for membership? 2.6.1 Clubs will need to check whether their membership fees cost less than £1,612 a year. If a club offers more than one type of membership it will need to make sure all of them cost less than £1,612 a year. For example, a club may offer a 12 month full membership, a 6 month membership and a 3 month membership – each of these memberships will need to cost less than £1,612 a year. 2.6.2 To calculate the annual cost of a club’s membership fee include joining fees and any other costs that are a condition of membership. For example, compulsory subscriptions that all members are required to pay. The calculation should only include costs that members are required to pay in order to join the club, not for example, the cost of mandatory equipment. 2.6.3 If a club offers some memberships that are shorter or longer than 12 months then they will need to check how much each of these memberships would cost over a 12 month period. For example, a club offers an 18 month membership costing £800, the membership fee would be (12/18) x £800= £533.33 a year for the purpose of this test. The same

club also offers a 3 month membership costing £250, the membership fee is (12/3) x £250 = £1,000 for this test. Both memberships are under the £1,612 limit. 2.6.4 If a club offers family memberships or other group memberships it will need to work out the cost per member. For example, a family membership for 2 adults costs £900 a year with a joining fee of £140. The cost per member here would be £1,040 divided by 2 = £520. This membership is below the limit of £1,612 per person so the club would be eligible for CASC status.

the lowest cost. For example, you can purchase a second hand set of golf clubs for £30 online. 2.7.7 You should calculate these costs on the basis that the member participates on 52 occasions a year (unless you are a seasonal club claiming the seasonal apportionment). Annex 4 gives more details.

2.7 Costs associated with membership

2.7.8 Match fees should only be included on the basis that the member takes part on 52 occasions a year if there is a match every week. For example, if your club only holds matches on 40 occasions a year then the cost of playing in a match should be includes on this basis.

2.7.1 Once a club is satisfied that its membership fees are less than £1,612 a year it will then need to work out the costs associated with membership. The costs associated with membership (C) is made up of the most expensive membership (A) plus the costs of sporting activity (B). So A + B = C.

2.7.9 If your club is seasonal and chooses to apply the seasonal apportionment the costs should be calculated on the basis that the member participates at least once a week for each week that the club is open. Working out the costs associated with membership (C)

To work out the most expensive membership (A) 2.7.2 This is straightforward if a club offers one type of membership as that membership will automatically be the most expensive. However, many clubs offer a range of memberships so you will need to work out which one is the most expensive.

2.7.10 The costs associated with membership (C) is worked out by adding together the most expensive membership (A) and the sporting activity costs for that year (B).

2.7.3 The most expensive membership should be worked on an annual basis. For example, if a club offers a 3 month membership for £120 they would need to work out how much this would cost over 12 months (£120 x 4 = £480). 2.7.4 If a club offers family memberships or other group memberships it will need to work out the cost per member. Once you’ve worked out how much all of your memberships cost (per person) on an annual basis you can then identify the most expensive membership (A). To work out the costs of sporting activity (B) 2.7.5 The sporting activity costs are the costs that the members are required to pay in order to fully participate in the club’s activities for the year. These are the costs that are incurred in addition to the membership fee costs. When you calculate the sporting activity costs, include: • any additional charges for using the club’s facilities - for example, pitch hire, flood lighting • fees charged to play in a match • any fees charged by the club for hiring specialist equipment (this includes any necessary safety equipment) • the cost to purchase or hire any specialist equipment that’s necessary to participate in the sport (when not provided free of charge by the club) • the cost to purchase or hire any clothing that the club requires the member to wear (when not provided free of charge by the club) • insurance costs needed for the member to participate in the sport 2.7.6 When calculating the cost to buy clothing or equipment for the purposes of this test you may use

2.7.11 For most CASCs the costs associated with membership will be £520 a year or less for all members. If this is the case then the club does not need to do anything else because it is already affordable for the whole community. 2.7.12 If a club has a costs associated with membership that are more than £520 a year then it will be required to make provisions for those who cannot afford to pay more than £520 a year. If no suitable arrangements are made then this club will not be able to be a CASC because it is not open to the whole community. For example, a tennis club has several membership options available, the most expensive membership is a 3 month membership that costs £100.The club also charges a £20 joining fee, the annual cost of the most expensive membership is £420 as this is under £1,612 the club should now work out the costs associated with membership. 2.7.13 The club does not require any specialist equipment, clothing or insurance. Members must provide their own rackets. Members must book a court and this costs an additional £3.50 per booking. The club is open all year. This club should work out the costs associated with membership as follows: Cost of most expensive membership – £420 Match fees – £0 Additional charges for facilities – £3.50 x 52 = £182 Fees for hiring specialist equipment from the club – £0 Cost to purchase or hire equipment: Cost of second hand racket – £5 Cost to purchase or hire clothing required by the club – £0 Insurance costs required by the club – £0 Total – £607

GUIDE TO COMMUNITY AMATEUR SPORTS CLUBS 2.7.14 The costs associated with membership are £607 a year, so the club will need to provide for any members who cannot afford to pay more than £520 a year. For example, a sailing club offers 12 month memberships for £120 a year, there are no additional costs or other membership options available, as the club members have free use of a boat owned by the club and there is no specific requirement for clothing or equipment. All necessary safety equipment is also available for free hire from the club, this equipment is basic and members can use their own boat or safety equipment if they wish. Cost of most expensive membership – £120 Match fees – £0 Additional charges for facilities – £0 Fees for hiring specialist equipment from the club – £0 Cost to purchase or hire equipment – £0 Cost to purchase or hire clothing required by the club – £0 Total – £120 2.7.15 The costs associated with membership are less than £520 a year and no provisions are needed. For example, a rugby club charges £250 a year for 12 months membership, there are no joining fees and this is the most expensive membership offered by the club. 2.7.16 The club charges £2 for match subs but there is no additional charge for training at the club. The club provides all of the necessary equipment free of charge for members to use. There is no insurance required as this is covered by the membership fee. Members must purchase a club shirt if they want to participate in matches this is available at the club for £20. They must also wear rugby boots to play, which start at £20. The rest of the kit is not specialist (such as dark shorts, socks). Cost of most expensive membership – £250 Match fees – £2 x 52 = £104 Additional charges for facilities – £0 Fees for hiring specialist equipment from the club – £0 Cost to purchase or hire equipment – £0 Cost to purchase or hire clothing required by the club – £40 Insurance costs required by the club – £0 Total – £394 2.7.17 The costs associated with membership are less than £520 a year and no provisions are needed. For example, a squash club offers a number of membership packages, the most expensive is a 12 month membership costing £360, with a £20 administration fee for joining, the club does not provide any equipment to members and there is no special requirement for clothing. There are additional fees for playing squash at the club of £5 per hour and the club is open all year. Cost of most expensive membership – £360 Match fees – £0 Additional charges for facilities – £5 x 52 = £260

Fees for hiring specialist equipment from the club – £0 Cost to purchase or hire equipment: £10 for second hand racket and balls Cost to purchase or hire clothing required by the club – £0 Insurance costs required by the club – £0 Total – £630 2.7.18 The costs associated with membership are £630 a year, as a result the club will need to make a provision for any members who cannot afford to pay more than £520 a year. For example, a golf club offers a number of packages, the most expensive is a 12 month membership costing £846, the club does not provide any equipment to members and they require golf shoes to be worn, costing £10. There are no additional costs for playing and the club is open all year. Cost of most expensive membership – £846 Match fees – £0 Additional charges for facilities – £0 Fees for hiring specialist equipment from the club – £0 Cost to purchase or hire equipment: £20 for second hand golf clubs Cost to purchase or hire clothing required by the club – £10 Insurance costs required by the club – £0 Total – £876 2.7.19 The costs associated with membership are £876 a year, as a result the club will need to make a provision for any members who cannot afford to pay more than £520 a year. For example, another club has a cost associated with membership of £400 a year, it is open for 9 months of the year and has opted for the seasonal reduction, the £520 limit is reduced to 9/12 x £520 = £390. This club would need to make a provision for members on low or modest incomes. 2.8 What provisions do I need to make if the costs associated with membership at my club are more than £520 a year? 2.8.1 Some clubs that offer more expensive sports may have a ‘cost associated with membership’ that is more than £520 a year. To be eligible for CASC status these clubs will need to demonstrate that they have put in place arrangements that ensure that the club is open to the whole community - including those on low or modest incomes. 2.8.2 The law states that we have to be satisfied any arrangements put in place to bring the costs associated with membership below £520 a year. There is no need to seek our view on these arrangements. If your arrangements are the same or similar to those given below in the examples, you can assume they are acceptable. If your arrangements are different you can contact us for confirmation they are acceptable. 2.8.3 Any club that has a ‘cost associated with membership’ of more than £520 a year will need to ensure that those who cannot afford to pay can still become a member and fully participate in sport at the club.

2.8.4 All arrangements need to be clearly advertised to the public. We will not accept that an arrangement is acceptable if it can only be found in the small print of a membership form. We would expect the provisions to be advertised widely to members and to anyone who may be considering membership. For example, a club could advertise on their website, application form, clearly display the information on a noticeboard, or in a newsletter for example. 2.8.5 There is no set income limit to define who is a member who cannot afford to pay more than £520 a year. It is expected this should apply to members who are on a low or modest income. It is up to the club to decide what provisions it makes for members – the important point is that these provisions reduce the costs to £520 (or less) a year whilst still allowing the member to fully participate in the sport. Examples of acceptable provisions Example (A) A club has a cost of membership over £520 a year. It is open for most of the year and has not opted to use the ‘seasonal reduction’. The club has decided to offer a fixed price annual membership of £520 a year for those who cannot afford to pay more. Included in this is free access to equipment and insurance. Those members taking advantage of this reduced memberships will not incur any other additional costs. They advertise the fixed price membership on their application form and website. Those who want to take advantage of the reduced price membership must apply to the secretary of the club and demonstrate that the full cost of membership would not be affordable to them. 2.8.6 We would accept this as a reasonable provision for those on low or modest incomes and this club would be eligible for CASC status. Example (B) A golf club has a cost of membership that is £800 a year, this is mainly made up of an annual membership fee of £770. This club decides to offer a 4 day membership to all members for £450 a year. This new membership allows the member to play on 3 week days and either a Saturday or a Sunday. As this membership is available to all members the club will not need to ask members for evidence that they cannot afford the full price membership, this is an acceptable provision for those on a low income. 2.8.7 Alternatively this club could offer free membership to those who can show they cannot afford to pay more than £520 a year. Members who took advantage of this would then be charged £10 per round each time they played, which could be on any day of the week. The club could also provide a number of second hand golf clubs for members to hire for no cost. The club’s website and notice board invited applications from those who cannot afford the full price membership and they were considered by the

management committee. 2.8.8 When considering whether this is acceptable we would look at the cost of participating once a week – which in this case would give an annual cost of membership of £520 a year. Example (C) A club has opted for the seasonal reduction. Due to the weather the club is actually only open for 6 months a year and therefore must offer a costs of membership that is no more than £260. This club allows a 5 day annual membership (including one weekend day) for £250. This membership is available to all members. 2.8.9 For those members who cannot afford their own equipment the club has some available for hire. Usually members have to pay to hire the equipment but those who cannot afford the cost can complete a short application form to demonstrate that they cannot afford to pay more than the £260 charged for the annual membership. The club allows these members to hire the boat as many times as they like for no cost. Provisions which would not be adequate for CASC status. 2.8.10 To protect those people who cannot afford a membership cost that’s more than £520 a year, we will not accept any clubs: • that refuse reasonable applications for a reduced cost of membership when the applicant has clearly shown they cannot afford the full cost of participation • who only offer discounted memberships at times that would prevent some members from participating - for example, if the only discounted membership available was restricted to weekday mornings - as a rule of thumb we would expect the membership to allow playing outside of typical working hours and on at least one day at the weekend • that do not clearly show they offer reductions for those on low or modest incomes - for example, only mentioning the provisions in the club rule book or hidden somewhere in the small print in the terms of membership - all provisions should be clearly advertised to those considering whether to participate in sport at the club • who set a limit on the number of members requiring a provision to bring the cost of membership under £520 a year - clubs cannot limit these members and can only close membership when the club is full to all types of members 2.9 Organised on an amateur basis 2.9.1 A club is organised on an amateur basis if it: • is non-profit making • only provides the ordinary benefits of an amateur sports club for members and their guests • has a governing document that requires any net assets on the dissolution of the club to be applied for approved sporting or charitable purposes 2.10 Non-profit making

2.10.1 The term ‘non-profit making’ is used for various purposes within tax law - for example, in VAT the term is used to determine eligibility for certain reliefs. But there is a specific definition in relation to the CASC scheme. 2.10.2 A club is non-profit making if its constitution: • requires any surplus income or gains to be reinvested in the club • does not permit any distribution of club assets in cash or in kind to members or third parties 2.10.3 This does not prevent a club making donations to charities or to other clubs that are registered as CASCs. A club which meets this condition will not necessarily be non-profit making for other purposes. 2.10.4 We consider all the facts to decide whether a club meets this requirement. For example, it would not be acceptable for a privately-owned club or business to draw up rules to meet this requirement. We require detailed evidence to show a club is run as a members’ club whose rules require it to be non-profit making. The CASC scheme is not suitable for proprietary clubs and businesses. 2.11 Only provides ordinary benefits of an amateur sports club 2.11.1 A club should only provide the ordinary benefits of an amateur sports club for members and their guests. These are: • the provision of sporting facilities • reasonable provision and maintenance of clubowned sports equipment • the provision of suitably qualified coaches • provision for reimbursement of the costs of coaching courses • insurance cover • the provision of medical treatment • the reimbursement of necessary/reasonable travel and/or subsistence* expenses incurred by players, match officials, coaches, first aiders and accompanying individuals** travelling to away matches • reasonable provision of post-match refreshments for players and match officials • the sale or supply of food or drink as a social benefit which arises incidentally from the sporting purposes of the club

2.12 What are necessary and reasonable travel and subsistence expenses? 2.12.1 Travel and subsistence expenses are only reasonable when the purpose of the match or sporting event are the promotion of and participation in eligible sport(s). 2.12.2 ‘Reasonable’ in this context also means that clubs should not provide excessive levels of benefits. For example, it would not be reasonable for a club to hire cars for each first team player to travel to away matches. However it would be reasonable to provide a mileage allowance or to cover the cost of travel on public transport. Similarly it would not be reasonable to reimburse first class travel costs if standard class transport was cheaper and available. 2.12.3 A CASC may only reimburse subsistence expenses when the journey is longer than a ‘reasonable daily journey’. A ‘reasonable daily journey’ is a journey where the total travel time (starting at the club base) to and from the match or sporting event is less than 4 hours. The club base is the address the club has registered with HMRC. 2.12.4 When calculating the journey length we expect clubs to base this on the route and method of transport actually used by the members. If a journey takes longer than usual (due to cancellations or bad weather) we will accept that it is reasonable for the club to make subsistence payments based on the time the journey actually took – the club should keep a record of the delay to demonstrate that the additional subsistence payment was still necessary and reasonable. 2.12.5 As a guide, we will usually accept any amounts paid that are within the benchmark rates to be reasonable as long as they are necessary and have been incurred for the purpose of promoting participation in eligible sport. 2.12.6 Some sports governing bodies produce their own guidance on members’ expenses in relation to maintaining amateur status for the purpose of that particular body. Such rules should not be confused with the CASC conditions. They can include items which would not be acceptable as ordinary benefits

*Subsistence means food, drink and temporary living accommodation. **An accompanying individual is someone who accompanies a person who has a disability for the purposes of the Equality Act 2010 and is a player or match official.

GUIDE TO COMMUNITY AMATEUR SPORTS CLUBS and reasonable expenses for a CASC. Examples of reasonable expenses Example (D) A rugby club based has a match which is more than 4 hours away from the club. The total travelling time will be 10 hours and a whole team, plus coach and manager will be travelling to the match. The club hires a coach to make the journey and makes a subsistence payment to each person of £10 (which is within the benchmark rates for a 10 hour day). Example (E) A football club arranges for its members to participate in a tournament which is 2 and a half hours away by train. The club agrees to reimburse the cost of the standard price ticket and also provides a £5 payment to each member to cover the cost of lunch. Example (F) A cricket team are attending a match which is an hour away. It agrees to reimburse those members who travelled by train for the price of the standard price train ticket. Those who used their own car received our approved Mileage Allowance payments. The club does not provide any subsistence payment because the match is within reasonable daily travel. 2.13 Funding club tours 2.13.1 Tours are likely to be costly for the club. If a club wants to fund a tour it must be able to demonstrate that the cost incurred is proportionate with meeting its main purpose of providing facilities and encouraging participation. 2.13.2 In most cases we expect members to pay for their own expenses when they travel on a tour with the club. However, not everyone could afford to travel if they had to pay their own expenses so we accept that payments in these circumstances would be acceptable to allow all members to fully participate as long as the main purpose of the tour was to promote participation in sport and not to have a holiday. we will not accept that a luxury/expensive tour was arranged mainly for the purpose of promoting participation. Clubs that wish to contribute to the cost of a tour should ensure that the members are using reasonable standard class accommodation and transport. 2.13.3 To accept that the main purpose of the tour was to promote participation in sport we normally expect to see evidence of matches played, training and other activities that serve to promote participation happening throughout the tour. We accept that members might not be able to participate in sport on the days they travel if the journey takes more than 6 hours. On some tours it may not be practical to participate in sport every day. For example, a tour for junior members or tour for a club that promotes participation in a physically demanding sport. In all other circumstances we expect there to be meaningful participation in the eligible sport. For example, a 30 minute training session followed by a day of sightseeing would not be acceptable.

2.13.4 Tours should be encouraging participation more widely in the sport so we would expect clubs to promote and arrange tours that catered to all members, including juniors and beginners. A tour that was only for the club’s first team would not be accepted as promoting participation in the sport. 2.13.5 In some cases a tour may not involve a long trip overseas, these rules also apply to shorter events. For example, attending 3 day sporting event in another city in the UK that required an overnight stay. 2.13.6 If members want to fund a tour/holiday themselves they are able to do this but they should not donate this money to the CASC first. Gift Aid would not be due on the payment because it would be considered a payment for the holiday and not a qualifying gift. Once the CASC has received funds from the members it is required to spend this money on qualifying purposes within the CASC rules. Examples of tours Example (G) A group of football clubs organise a tournament in Spain with games and other activities planned to take place over a week. As well as tournament matches, 2 promotion events are held each day, a coaching session to improve beginners’ skills, and another is a taster session to encourage non-participants to play. The matches and other events are timetabled so that every CASC member will play or participate in 2 events per day for each full day away from home. Example (H) A similar tournament is run by a group of tennis clubs on a knock out basis and there are no plans to use any spare time for those knocked out for tennis related events or to return home early. This tour does not ensure that there is substantial and meaningful opportunity for all players to participate in sufficient matches or promotion events during the trip. It would not be deemed acceptable under the new rules.

• food and drink as part of a social event designed to encourage participation in the sport or to generate more regular sporting participation by club members 2.15 Payments to players 2.15.1 For us to accept that a club is organised on an amateur basis they must not pay players more than £10,000 in a 12 month accounting period. There’s no limit on the number of players that a club can pay for playing as long as the total amount paid to all players is less than £10,000 a year. 2.15.2 Where an accounting period is shorter than 12 months the £10,000 limit should be proportionately reduced. For example, a club with a 10 month accounting period would only be allowed to pay players up to £8,333 a year. 2.15.3 If a club is registered midway through an accounting period the limit should also be proportionately reduced. A club registered midway through a 12 month accounting period will have a limit of £5,000 for the remainder of that accounting period and then a limit of £10,000 for the next 12 month accounting period. 2.15.4 A CASC cannot make payments to a player that plays for another club. Also any cash or benefits provided by third parties connected to the CASC will still count towards the paid player limit. 2.15.5 To work out how much your club can pay players you must also include the value of any noncash benefits. We expect clubs to follow the benefits code to work out the value of any benefits they offer to paid players. The value of the benefit is worked out on the ‘cash equivalent’ of the benefit - this is usually the cost to the club less any amount made good by the paid player. In some cases there could be a scale charge (for example car benefits), so to work out the amount of the cash equivalent in each case you’ll need to look at the instructions for that particular benefit.

2.14 Sale or supply of food and drink 2.14.1 Where a club sells food and drink, this should be a social benefit which arises incidentally from the sporting purpose of the club, for example, when a bar is open for post-match refreshment. Examples of incidental sale or supply would include the sale of: • food and drink in a cafeteria to members of a multi-sports club as part of their participation in the sporting experience • such as confectionery and snacks from a tuck shop to members of a gymnastics club as part of their gym session • drink to members of a club in the bar before, during and after games and training • food and drink to non-members in the bar after watching a game and being invited in for a drink by a member • food and drink to visiting players and spectators using the bar after a game when invited to do so by members

2.15.6 Amounts paid to players must be agreed on an ‘arm’s length’ basis, or on a basis that is in the club’s favour. Any payments made to a player more than would be expected if agreed on an ‘arm’s length’ basis, would not be an allowable payment to a player. This would mean that the club was not organised on an amateur basis. 2.15.7 ‘Arm’s length’ means that the arrangement should be entered into by both parties as if they were acting independently of each other, in their own selfinterest and as if they were in no way connected. 2.15.8 CASCs can only pay players for playing in an eligible sport. We accept that this can include payments made to a player for: • training for the purposes of playing an eligible sport • travel for the purposes of playing or training for an eligible sport (this does not include allowable travel and subsistence expenses for away matches or tours)

2.15.9 Certain people connected to the club cannot be paid to play for the club, these are: • managers or officers of the club • those who are connected to a manager or officer of the club 2.15.10 Managers are the people who have general control over the club and management of the administration of the club. 2.15.11 People who are connected to managers include: • a spouse or civil partner • a relative – parent, grandparent, child, grandchild, brother, sister • a spouse or civil partner of relatives • relatives of spouse or civil partner For the full list of connected persons see Section 1122 of the CT Act 2010. 2.16 Paying members for goods and services. 2.16.1 Payments to members for non-playing services do not count towards the £10,000 limit. Clubs may enter into agreements with members to supply goods or services to the club, or employ members. This means that clubs can pay members for work done on a self-employed basis, or as staff for the club, provided that the arrangements are the same as if the people doing the work were unrelated to the club including catering services, bar work, coaching and ground work. For example, a cricket club pays a member for his services as a groundsman. The rates of pay are no higher than the local commercial rate. Providing the club can show evidence of having sought quotes from elsewhere and isn’t paying in excess this would be acceptable for a CASC.

assets on the dissolution of the club to be applied for approved sporting or charitable purposes. The ‘net assets’ of a club means what is left after paying debts and meeting other legally payable liabilities. 2.18.2 ‘Approved’ in this context means approved by the members of a club in a general meeting, or approved by the members of the club’s governing body. The governing body for the club means its management committee. ‘Sporting or charitable purpose’ in this context means one of the following. The purposes of: • the governing body of a sport for the purposes of which the club existed, for use in the related community sport – this is restricted to ‘community sports’ because most governing bodies have wider purposes than the community amateur clubs they represent • another CASC – this means the purposes of a registered CASC – some clubs allow for distributions to other sports clubs with similar objects to their own, but which are not registered CASCs, this is not acceptable – a club with similar objects might fail the CASC requirements for other reasons such as its dissolution clause • a charity – this means the purposes of a charity as defined in the Taxes Acts 2.18.3 A club can have a dissolution clause that provides for repayment of any unspent grant to be made to a grant-making body, where this was a condition of the original grant. Once the contractual obligation to repay any unspent grant had been met the residual surplus must be applied for approved sporting or charitable purposes as outlined above.

2.18.4 Examples of unacceptable provisions for CASC eligibility are: • a provision for the assets to be divided amongst the members • no provision at all for the assets on dissolution • a provision for assets to be given to non-charitable or not-for-profit organisations other than another registered CASC or charity 2.19 Provide facilities for or promote participation in an eligible sport 2.19.1 The main purpose of the club must be clearly stated in its governing document, or constitution, and must be to provide facilities for, and encourage participation in one or more eligible sports. 2.19.2 Eligible sports are those on the list of recognised sports which is maintained by the National Sports Councils. 2.19.3 We cannot consider applications from clubs whose sport is not listed by a National Sports Council. The ‘National Sports Councils’ are UK Sport, Sport England, Sport Scotland, the Sports Council of Wales and the Sports Council of Northern Ireland. Any requests for new activities to be added to the list should be addressed to the appropriate National Sports Council. 2.20 Main purpose of the club 2.20.1 A club must promote participation in an eligible sport and also provide facilities for playing the

2.17 Find out about prizes and competitions 2.17.1 Clubs may want to arrange prize competitions where the nature of both the competition and the prize is such as to promote participation in the sport. This is allowed where the value of prizes is in keeping with amateur participation in the particular sport, and would not prevent a club from being registered. Competitions with prizes of sufficient value or of such frequency to attract professionals are not acceptable for a CASC. For example, a golf club holds a series of competitions for members throughout its season. Although individual events may be limited by gender or golf handicap, all members are able to participate in some of the competitions. Prizes of golf equipment, for example, bags, shoes, balls or £50 vouchers redeemable at the club shop are awarded. This is acceptable. If however a small group of the best players often win the prizes and so derive significant benefit from these arrangements. A club that subsidised a section of its members in this way would be unlikely to qualify as a CASC. 2.18 Use of assets on dissolution

2.18.1 A club’s constitution must provide for any net

GUIDE TO COMMUNITY AMATEUR SPORTS CLUBS sport. A club does not necessarily have to own premises to ‘provide facilities’ - it may, for example, hire premises. Other clubs which simply organise opportunities for members to participate in the sport may qualify. For example, small football clubs may hire or borrow facilities provided by the local authority. Some cycling clubs have standing arrangements to meet at a particular time and place for club rides. This would amount to providing facilities. 2.20.2 The provision of facilities itself does not amount to the promotion of participation in sport. Clubs must also encourage all members to participate regardless of ability. It’s not enough to provide facilities to enable a small number of members who are sports enthusiasts to take part. The emphasis must be on encouraging as many members of different abilities as possible to take part. 2.20.3 Most clubs are able to meet this condition as they are structured in a way that caters for all abilities. For example, a club might field a number of teams ranging in ability from novice players to a high standard. This is acceptable as long as the overall emphasis is on participation. A club that only allows participation at an elite level, with other members being spectators rather than players is not acceptable. 2.20.4 Some clubs have the main purpose of providing social leisure facilities. If this is the case they will not be able to register as CASCs, because these clubs are principally places for people to meet for social purposes even though some sporting activities take place. 2.20.5 Some social clubs provide sporting facilities and establish teams that help some members to participate in sport, but this is not enough to be a CASC. A club must be able to demonstrate that it has the promotion of participation in eligible sport as its main purpose. For example, many pubs run Sunday league football teams. This encourages participation in sport, but this is not the main purpose of the pub, which is to sell food and drink. Therefore this would not qualify as a CASC. 2.20.6 Certain clubs are structured in ways that make it difficult for them to qualify as a CASC. Sometimes there are a number of separate clubs all using the same grounds and club house. Where there is a separate body running the facilities on behalf of the clubs this body will struggle to demonstrate that it is itself promoting participation in sport. 2.20.7 The club that provides the facilities must also fully satisfy all the conditions itself to be registered as a CASC. It cannot simply provide the facilities for the other clubs. It must also be a sports club that actively encourages participation for all its members.

2.21.1 To meet the main purpose test a club must ensure at least 50% of the members are ‘participating members’. To be a participating member they must participate in the sporting activities of the club on a number of occasions that is equal to or more than the club’s participation threshold. The participation threshold is based on the number of weeks in the club’s accounting period but there are reduced thresholds for members who join or leave a club at a time other than the start of an accounting period. 2.21.2 For family or other group memberships each individual member will be counted separately for the purposes of this test. 2.21.3 Where a club that originally fulfilled this requirement finds that over half of its members no longer participate in sport then the club will need to take action to encourage existing members to participate or recruit new members who will actively participate. Clubs could also consider restricting the number of social memberships available to ensure the threshold is not exceeded. 2.21.4 Examples of ‘participating in the sporting activities of the club’ are: • participating in an eligible sport organised by the club • being a match official for an eligible sport for the club • coaching club members in an eligible sport • providing first aid to people playing an eligible sport for the club • being an accompanying individual for the club • driving a club vehicle, or a vehicle hired by the club, to transport those persons listed above • preparing or maintaining club sporting facilities or equipment for use in an eligible sport • being an officer, or a committee member of the club • undertaking a relevant training course 2.21.5 Clubs will need to keep sufficient records to allow them to work out whether they have met the requirement to have 50% of their members participating in eligible sport. 2.21.6 Examples of records you could keep include: • a signing-in book for members to use when they participate at the club • records of training courses attended • records of membership participation in matches (whether as a participant or as a volunteer preparing facilities or driving the club vehicle)

The fact that it also allows other clubs, whether registered or not as CASCs, to use the facilities as well does not prevent it from being a CASC as long as its main purpose is to provide facilities for its own members and to promote participation for these members.

2.21.7 This is not a complete list and we are willing to consider other types of evidence as long as the club can show that it is a reliable record of participation. If a club is forced to cancel a planned event due to circumstances outside of their control they should keep evidence of the circumstances and if necessary, contact their sport’s governing body or HMRC for advice.

2.21 Social membership threshold and the meaning of participation

2.21.8 You may want to use the tables below (which are taken from the Community Amateur Sports

Clubs Regulations 2015 – to work out what their participation threshold is. A sports club that is open all year should use the following table. Number of weeks in theclub’s accounting period 4 or fewer 5 to 8 9 to 12 13 to 16 17 to 20 21 to 24 25 to 28 29 to 31 32 to 35 36 to 39 40 to 43 44 or more

Participation threshold (number of days) 1 2 3 4 5 6 7 8 9 10 11 12

2.21.9 Some clubs may have members that join or leave at some point during an accounting period. Some of these members may have a reduced participation threshold, this will depend on how long they have been a member during that accounting period. To work out if they are a participating member you should use this table to calculate what the member’s participation threshold is: Number of weeks of membership 4 or fewer 5 to 8 9 to 12 13 to 16 17 to 20 1 to 24 25 to 28 29 to 31 32 to 35 36 to 39 40 to 43 44 or more

Participation threshold (number of days) 1 2 3 4 5 6 7 8 9 10 11 12

2.21.10 Clubs that offer seasonal sports will have the opportunity to reduce their participation threshold for all members. The new lower threshold will be based instead on the number of weeks that the club is open during the accounting period. A club is considered to be open during any given week if any of the facilities provided by the club are made available to members for any part of the week. For example, a sailing club is open 26 weeks in an accounting period, they choose to use the seasonal reduction. The members of this sailing club will be participating members if they participate on at least 7 occasions in the period. However if a cricket club with a 12 month accounting period has worked out that they are open for 40 weeks a year. They have decided to use the seasonal reduction and as a result its members will need to participate on 11 occasions in the accounting period to be a participating member. 2.21.11 If your club elects to lower the participation threshold you should use the following table to work out your threshold.

Number of weeks the club is open 4 or fewer 5 to 8 9 to 12 13 to 16 17 to 20 21 to 24 25 to 28 29 to 31 32 to 35 36 to 39 40 to 43 44 or more

Participation threshold (number of days) 1 2 3 4 5 6 7 8 9 10 11 12

2.22 Find out about the income condition 2.22.1 CASCs can earn up to £100,000 a year from non-member trading and property income, known as the ‘relevant threshold’. There’s no limit on the amount of income clubs can generate from members (apart from property income from members which also counts towards the £100,000 cap). 2.22.2 ‘Property Income’ for purposes of this test means gross income* (or receipts) from a UK property business or an overseas property business. For example, this would include income received from renting out the club’s grounds or clubhouse.

2.22.3 ‘Trading income’ for the purposes of this test means turnover* (or receipts) from a trade or activity other than a trade which would be chargeable under Chapter 2 of Part 3 of CTA 2009, whether or not that trade or activity is carried on wholly or partly in the UK.

the relevant threshold and refuses to take steps to meet the income condition then they will be deregistered from the CASC scheme, they will lose all CASC reliefs and may face a tax charge based on the value of the club’s assets.

2.22.4 The relevant threshold is £100,000 in accounting periods lasting 12 months and will be proportionately reduced in shorter accounting periods. For example, a club with a 6 month accounting period would have a relevant threshold of £50,000. If the income from non-member trading and property exceeded £50,000 in that short accounting period they would fail the income condition.

2.23 Setting up trading subsidiaries

2.22.5 We would not register a club that does not meet the income condition. If your club is already registered and you think you might exceed the threshold, we would expect your club to take steps to reduce the level of non-member trading and property income earned by your club. One way that you could do this is to set up a trading subsidiary which is owned by the CASC. Alternatively you could choose to reduce the income received from non-members and property to ensure your club meets the income condition. 2.22.6 If a registered CASC has income that exceeds *This means the total amount of money received by the club, not the profit generated after deducting expenses.

2.23.1 If a CASC is considering setting up a trading subsidiary it should consider seeking professional accountancy and legal advice. You could also consider contacting your sport’s governing body who may be able to provide further advice and assistance. 2.23.2 If your club is already a registered CASC with high levels of non-member trading income and/or property income and you do not want to be deregistered you may want to consider setting up a trading subsidiary. Any income that is generated by a trading subsidiary will not count towards the club’s income threshold. 2.23.3 A trading subsidiary should be owned and controlled by the CASC. The trading subsidiary can trade but will not be entitled to any CASC reliefs. 2.23.4 Trading subsidiaries owned by CASCs are liable to pay tax on trading profits in the same way as other non-CASC businesses.

GUIDE TO COMMUNITY AMATEUR SPORTS CLUBS 2.23.5 Trading subsidiaries owned by CASCs may be able to benefit from corporate Gift Aid on a donations made to the CASC. Donations made under corporate Gift Aid can reduce the profits chargeable to CT. 2.23.6 For VAT the trading subsidiary will be treated in the same way as a normal commercial enterprise. 2.24 Find out about the fit and proper person test – management condition 2.24.1 This condition for eligibility as a CASC was added by the Finance Act 2010 Schedule 6 Part 3. The condition is met where a club’s managers are fit and proper persons. ‘Club’s managers’ mean people who have the general control and management of the administration of the club. This might include committee members. 2.24.2 Where the management condition has not been met, we have some discretion to treat it as having been met in some circumstances, where any failure to meet the management condition has not prejudiced the purposes of the club. We may apply this discretion if it considers that either the: • manager is not able to influence the application of the CASC’s funds • circumstances are such that it is ‘just and reasonable’ to treat the management condition as being met 2.24.3 The fit and proper person test is the same as that used in relation to charities. 2.25 The location condition 2.25.1 The location condition for eligibility as a CASC was added by the Finance Act 2010 Schedule 6 Part 3 to make it clear that the CASC scheme is open to qualifying sports clubs in other EU member states and relevant territories. 2.25.2 This condition is met where a club: • is established in a member state or relevant territory • provides its facilities in a single member state or relevant territory 2.25.3 The meaning of ‘relevant territory’ is the same as that used for charities in paragraph 2(3)(b) of the Finance Act 2010 Schedule 6 Part 3. 2.26 Do you have a suitable governing document? 2.26.1 We must be satisfied that a club already meets the conditions of the CASCscheme before it can register them. This means that the club should be acting in a CASC compliant way, run by its members with a CASC compliant governing document. 2.26.2 We have the discretion to specify any date for registration, even a date that is before the date of the application. We can register a club from the beginning of the accounting period in which the application was made

as long as the club can satisfy us that the scheme requirements were met throughout that period. If a club has changed its constitution to meet the eligibility criteria, we will only register a club as a CASCfrom the date that new rules were formally adopted by the club’s members.

April 2015) • UK property income if the total income from property is less than £30,000 a year (£20,000 a year before 1 April 2015) • interest received • chargeable gains

2.26.3 If a club acted as a CASC in practice but did not have a suitable governing document the application would be refused. For example, if a club is already acting in a CASC compliant way and there are no other problems with the application, except that they need to make amendments to their governing document, we will usually write to the club explaining that they cannot be registered at this time.

3.1.2 If your club is only registered part way through your accounting period then these reliefs will be reduced based on the number of months that you have been a CASC.

If the members agree to make changes to the governing document we could register the club from the date the members agree to adopt the revised rules. 2.26.4 We have drafted some examples of clauses that meet the legal requirements. If a club decides to adopt these model clauses in its governing document then they will also need to make sure that no other part of the governing document conflicts with them. If you have any concerns about your governing document you should contact your sport’s governing body for advice.

3.1.3 To be eligible for these reliefs your club must use all of its income and gains for qualifying purposes. This means that you must use your money to promote participation and provide facilities for your eligible sport. If you do not use all of your income and gains for qualifying purposes then you may have to pay tax. 3.2 Other benefits 3.2.1 CASCs also benefit from: • Gift Aid on qualifying donations • Gift Aid small donations payments on small cash donations • mandatory 80% charitable rate relief • other tax reliefs available to encourage individuals and companies to support CASCs

2.26.5 If you are already a registered CASC then you only need to amend your governing document if it does not meet the requirements. It is not necessary to an already acceptable governing document to include the exact wording in the model clauses.

3.2.2 There are no specific VAT reliefs for CASCs (unlike charities). CASCs are therefore not eligible for the charity VAT reliefs on purchases of goods and services.

3. Find out about the benefits of becoming a CASC

4. How to Donate to a CASC

3.1 Tax reliefs

4.1 Individual donations

3.1.1 Registered Community Amateur Sports Clubs are entitled to certain tax reliefs Exemption from Corporation Tax (CT) on: • UK trading profits if the turnover from that trade is less than £50,000 a year (£30,000 a year before 1

4.1.1 Individuals can to CASCs through Gift Aid.

make

donations

4.1.2 Gift Aid is only available on gifts and cannot be claimed on membership subscriptions or any other

payments for goods or services. 4.1.3 Once registered with us a CASC can submit Gift Aid claims to us for donations that are eligible. 4.1.4 In order to operate the Gift Aid scheme, CASCs need to keep records to show how much has been received from each donor who has made a declaration. CASCs must keep sufficient records to show that their tax reclaims are accurate. In other words, they must keep records that enable them to show: • an audit trail linking each donation to an identifiable donor who has given a valid Gift Aid declaration • that all the other conditions for the tax relief are satisfied 4.1.5 If a CASC does not keep adequate records it may be required to pay back to us the tax reclaimed, with interest. It may also be liable to a penalty under the Self Assessment rules. 4.2 Receiving Gift Aid small donations 4.2.1 The Gift Aid small donations scheme allows eligible CASCs to claim a ‘top up’ payment on cash donations of £20 or less. You do not need to know the identity of the donors or collect Gift Aid declarations, which makes it easier to claim on donations like street collections.

The RIRG is made up of £30,000 trading income which is exempt from CT and £5,000 of donations made under Corporate Gift Aid.

any CASC reliefs and a deregistration charge based on the assets held by the club). 6.1 Deregistration

The IRCG is made up of £30,000 trading income, £5,000 of Gift Aid and £25,000 income from members. The reduction in their exemption is worked out as follows: £35,000 x (£5,000/£60,000) = £2,916.67. The CASC will have a CT liability and will need to complete a Self Assessment return.

6.1.1 Where it appears that a club is not entitled to be registered as a CASC, or is no longer entitled to be so registered, we may terminate the club’s registration. We may choose the date for deregistration. We must notify the club accordingly of the decision. In practice we will write to the secretary of the club. There’s no other provision for a club to be removed from the CASC register. A club cannot simply ask to be removed.

5. Leaving the scheme 5.1 CASC status 5.1.1 CASC status is intended to be permanent. A CASC can never ask to be deregistered and an application cannot be withdrawn once it has been sent in to us. The only exception is for those sent in for clearance under the incorporation processalthough if we refuse to register a club the application is, in effect, cancelled. 5.1.2 It is important that you make sure that CASC status is right for your club before submitting an application. Once you have sent in an application form we must consider whether your club meets the conditions and if it does then we must register your club as a CASC.

6.1.2 If a club that has been registered as a CASC subsequently wants to become a charity, it cannot do so without winding up the club and transferring the assets and activities to a charity. 6.1.3 When a registered CASC is deregistered by us a charge to CT may arise in respect of the club’s property. This is because the CASC rules deem the club to have disposed of its property and reacquired it at market value on the date of deregistration. There’s no tax exemption available for any chargeable gain that arises. 6.1.4 Where the proceeds of any previous disposals have contributed to the base cost of that property for chargeable gain purposes any gains arising from those disposals will come into charge.

4.3 Non-qualifying expenditure 4.3.1 Non-qualifying expenditure is expenditure that is not incurred for the purposes of: • promoting participation in eligible sport • providing facilities for eligible sport 4.3.2 If a CASC incurs non-qualifying expenditure then some of the relief it is entitled to may be restricted, or removed completely. To work out how the exemptions are reduced you should use the following formula: Reduction in exemptions = relevant income and relevant gains x non-qualifying expenditure ÷ income receipts and chargeable gains Relevant income and relevant gains (RIRG) 4.3.3 This is the total amount of exempt income and gains in the accounting period. Non-qualifying expenditure 4.3.4 This is the total amount of non-qualifying expenditure in the accounting period. Income receipts and Chargeable Gains (IRCG) 4.3.5 This is the total amount of income and gains in that year and includes non-taxable income received from members. for example, a CASC incurs nonqualifying expenditure of £5,000. They need to work out how much CT relief will be restricted. They have RIRG of £35,000 and IRCG of £60,000.

5.1.3 Once you’ve applied to be registered as a CASC and your application is accepted your club will remain a CASC until: • your club is closed/wound-up • we deregister your club because it no longer meets the conditions • the members have voted to close the club and transfer the assets and activities to a registered charity 6. What to do If your club no longer meets the conditions If a registered CASC does not meet the new 2015 rules they had until 1 April 2016 to make any changes needed. Some clubs may not have been able to make the changes needed to keep their CASC status, or the club’s members may decide that they do not want to make the changes required. These clubs were required to write to us as soon as possible explaining that the Club does not meet the new conditions of being a CASC. See Charities and Community Amateur Sports Clubs for our address. If we are satisfied that your club has always been compliant with the CASC rules (before the changes on 1 April 2015) then the club’s deregistration date will be 1 April 2016. There will be no deregistration or exit charge on the club. If a club has not met the CASC rules for many years (eg, they have never been ‘open to all’) then we will backdate deregistration to the appropriate date and a charge to CT may apply (loss of

6.1.5 For this reason it is important for club members to fully understand what CASCstatus means before applying. For example, if there’s any chance that they may want to sell off the ground for development in the future and share the profits between them, then CASC status is not a suitable option. 6.1.6 Before applying for CASC status clubs should also consider whether they will be able to meet the conditions of the scheme in the future. For example, where the first team is promoted to a higher league and players are paid for playing in excess of the £10,000 limit, the club would fail to satisfy the CASC conditions. The club would be deregistered and a charge to CT could arise on any club property. Therefore CASCstatus may not be a suitable option for clubs where members are aiming to become professional or semi-professional. 6.1.7 We can deregister a club from any date of its choosing so it would be possible to choose the date of original registration so that the club would be treated as if it had never been a CASC. Any tax refunds or exemptions arising from the clubs CASC status would be withdrawn. In practice this is only likely to happen where a club has deliberately set out to deceive by providing false information in its application. A club can appeal against this decision. 6.1.8 CASCs that have always been fully compliant with the rules prior to 1 April 2015 will be given 12 months from the 1 April 2015 to meet the require-

GUIDE TO COMMUNITY AMATEUR SPORTS CLUBS ments of the new rules. If any of these CASCs are still unable to meet the new conditions after this time they will be deregistered with effect from 1 April 2016. 6.2 Closing a CASC 6.2.1 The members of a CASC can vote to close a club as long as they do this by following the terms of their governing document. If the members decide to close the club they must ensure that the club applies its ‘net assets’ for CASC approved sporting or charitable purposes. The ‘net assets’ of a club means what is left after paying debts and meeting other legally payable liabilities. The club must also contact us as soon as possible to inform them of the decision to close so that the club can be deregistered. 6.2.2 We may ask the club for information and/or documents to make sure that the net assets have been transferred to one or more of: • the governing body of a sport for the purposes of which the club existed, for use in the related community sport - this is restricted to ‘community sports’ because most governing bodies have wider purposes than the community amateur clubs they represent • another CASC • a charity 6.2.3 We may also issue the club with a CT return. This needs to be completed and returned even if the club has no tax to pay. 6.2.4 Before closing, a club may repay of any unspent grant to the grant-making body, where this was a condition of the original grant. Once the contractual obligation to repay any unspent grant had been met the residual surplus must be applied for approved sporting or charitable purposes as outlined at 6.2.2. 6.3 Appeals 6.3.1 Clubs may appeal against our decision on registration or termination. The normal rules for tax appeals apply. An appeal must be made in writing to us within 30 days of the notification and must state the grounds of appeal. This decision can then be appealed to the Tribunal. 6.3.2 The Tribunal may reverse a decision on registration or termination. It may put the club back on the register, change the date of termination, or pass the matter back to us for reconsideration. The usual appeals provisions apply as they do to any tax appeals. 6.3.3 CASCs can appoint tax advisers to deal with us regarding their tax affairs. 7. Can a CASC become a charity? 7.1 CASC or charity status 7.1.1 A registered CASC cannot apply to be recognised as a charity. This is set out in the Charities Act 2011 (CA 2011). However, it is open to any sports

club which is not a registered CASC to apply to the Charity Commission or other charity regulator to be registered as a charity as an alternative to CASC status. 7.1.2 Clubs that are considering whether to apply for charitable status should not apply for CASC status. Where we are satisfied that a club is entitled to be registered as a CASC they have no option but to register upon receiving an application. This would mean that the club would no longer be entitled to be a charity under CA 2011. 7.1.3 If a registered CASC later decided it wanted to become a charity it would need to: • set up a new charity • register the new charity with the Charity

• For more information contact www.cascinfo.com

Commission • apply for recognition as a charity for tax purposes with us • wind up the CASC and transfer assets and activities to the charity • inform us that the CASC was closed so that we could deregister the club 7.1.4 There are also different rules for what type of club can become a charity, for further information contact the relevant charity regulator. 7.1.5 When considering whether to apply for CASC status or Charity status you should also be aware that the tax reliefs available to Charities are different from those available to CASCs.

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