A Community Amateur Sports Club (CASC) is a UK tax‑recognised structure designed for local sports clubs that are open to the whole community and run on an amateur basis. CASCs can benefit from a range of tax reliefs, including exemptions on certain income streams, provided they meet eligibility conditions around participation, governance and use of surplus funds. CASC status sits alongside, but is distinct from, charities and other not‑for‑profit structures.
