Parliament Workbench
Data: Motions & questions to 19 Nov 2026

Written Question · S2W-09665 · Session 2

What information it has on how many amateur sports clubs have registered with the Inland Revenue as community amateur sports clubs, thereby…

Answered Asked by Donald Gorrie LD Lodged 8 Jul 2004

The question

To ask the Scottish Executive what information it has on how many amateur sports clubs have registered with the Inland Revenue as community amateur sports clubs, thereby gaining various tax benefits, and what plans it has to persuade more clubs to so register.

The answer

Answered by Andy Kerr on 9 Aug 2004 · 32 days after it was lodged, 4 days after it was due

The information requested is not held by the Scottish Executive. A list of registered community amateur sports clubs(CASCs) throughout the UK can, however, be found on the Inland Revenue website. The following link http://www.inlandrevenue.gov.uk/casc/registered-clubs.pdf provides access to the relevant page of the Inland Revenue website.
In August 2002, following an announcement by the Chancellor of the Exchequer about a new tax relief package to support CASCs, sportscotland wrote to sports clubs across Scotland to make them aware of this package of tax reliefs. And on 4 May 2004, the Scottish Sports Association in conjunction with sportscotland wrote to the Scottish Association of Local Sports Councils, Sports Governing Bodies and Local Sports Councils providing information on the voluntary agreement the Scottish Executive has reached with local authorities regarding the provision of rate relief for registered CASCs. The recipients were asked to disseminate this letter, which also contained updated information about the tax benefits to be gained from CASC status and how to obtain CASC status to all member clubs and councils.

In the Official Report

No contribution in the Official Report cites S2W-09665 by reference.