Barrow Borough Sports Council

With the granting of the Royal Assent to the 2002 Finance Bill on 24th July 2002, Community Amateur Sports Clubs (CASC's) may now register with the Inland Revenue to claim tax reliefs.

This measure helps those clubs which do not wish to obtain full charitable status, and it gives them many of the benefits enjoyed by charities:

• fundraising income up to £15,000 exempt from tax
• income from interest exempt from tax
• rental income up to £10,000 exempt from tax
• disposals assets exempt from capital gains tax
• gift aid on individual donations
• inheritance tax relief on gifts
• gifts of assets on no-gain, no-loss basis for capital gains
• business relief on gifts of trading stock

The tax relief package will be available to CASCs that:

• are open to the whole community
• are organised on an amateur basis
• have their main purpose providing facilities for, and promoting participation in one or more eligible sports

Full guidance for CASCs on how to register to take advantage of the new Government tax package for local sports clubs is available on the Inland Revenue website

Sports clubs are now free to choose to apply either to the Charity Commission for charitable status, and the tax treatment that accrues to it, or directly to the Inland Revenue for the tax reliefs specifically for CASC's. For information on both options and related issues, see the Sport England Information Sheet

Further information on tax relief:
Inland Revenue
Sports Clubs Unit
Meldrum House
15 Drumsheugh Gardens
Edinburgh EH3 7UL
Telephone: 0131 777 4147
Fax: 0131 777 4045
Email: Sportsunit@gtnet.gov.uk

The Foundation is funded via a proportion of the monies accruing from the contacts secured with television companies to screen Premiership & Football League matches. The three funding partners of the Football Foundation are The Football Association, The FA Premier League and The Government (through Sport England and the National Lottery). The Foundation, which is the UK's largest sports charity with £53 million annual funding, has four strands of funding, as follows:

• National League Grounds Improvement Scheme - which offer a range of capital grants for improving the safety of grounds.
• Youth Team Kit scheme - £300 per club per every 3 years for junior clubs & schools who run teams for under 16's and below.

However, it's two main charitable funding streams are:

Grassroots Funding - The aim of this funding is to provide opportunities for anyone of any age, background or ability to participate. Initially 75% of scheme monies will be allocated to this aspect. Grass Roots Funding primarily supports organisations who wish to build, develop or refurbish facilities in order to sustain or increase participation. Grass Roots applications may also include an element of revenue funding which enables the sustainability or increase in participation through a development plan.

Examples of Grass Roots Funding include:

• changing room improvements
• pitch drainage
• artificial pitch installation
• floodlighting
• club house development and refurbishment

An organisation can apply for funding up to £1million. The percentage level of support is variable but will not exceed 90%. Ceiling grants will only be awarded in exceptional circumstance. The average grant awarded is 65% and applicants must be able to demonstrate that all other sources of funding have been exhausted. Revenue funding must not exceed 20% of the total Grass Roots grant.

Community & Education - The aims of this funding are to:

• increase participation and volunteering in sport by people with disabilities, black and ethnic communities, people on low incomes and women and girls
• create more inclusive communities who play sport together and encourage and support local teams at grass roots
• encourage the adoption of healthy lifestyles and to contribute to improving the well being and quality of life of people of all ages and abilities
• assist young people, and particularly those from disadvantaged backgrounds, to increase their educational attainments and raise personal aspirations
• ensure that young people participating in sport do so in a safe and secure environment
• share ideas, research and identify best practice from schemes to enable more people to participate in sport in the community.

Examples of Community and Education Funding include:

• community coaching schemes
• volunteer training programmes
• employment of a development officer
• study support centres
• social inclusion projects

Community and Education grants are available from £500 to £250,000, over a maximum of five years. The percentage level of support to a project is flexible but will not exceed 90%. Ceiling grants will only be awarded in exceptional circumstance. The average grant awarded is 65% and applicants must be able to demonstrate that all other sources of funding have been exhausted.

Local Authorities, all educational establishments, football clubs, multi-sport clubs, registered charitable organisations, companies limited by guarantee, industrial and provident societies, and unincorporated not for profit organisations can all apply for grants under both these funding streams.

Telephone 020 7534 4210 Further information can be found on the Sport England website or visit the Football Foundation website