Gift Aid
for Sports Clubs
Did you know an estimated £100 million per year is lost by sports clubs in the UK not registered as Community Amateur Sports Clubs (CASCs) or charities?
Gift Aid enables charities or CASCs to increase the value of monetary gifts from UK taxpayers by claiming back the basic rate of tax paid by the donor which at present equates to 25p in the pound.
About gift aid
Gift Aid is a way for charities or CASCs to increase the value of monetary gifts from UK taxpayers by claiming back the basic rate tax paid by the donor. It can increase the value of donations by a quarter at no extra cost to the donor. Gift Aid is worth nearly £1 billion a year to charities and their donors.
As well as benefiting the charity or CASC, if donors are higher rate taxpayers, they too can benefit from tax relief.
If your club is not a charity or a CASC...
Then visit our guidance pages relating to charitable status and CASC status to see what you need to consider before applying .
If you'd like to register as a charity or CASC and take advantage of the benefits of gift aid, check out the support we are able to offer your club with the registration process.
What can I claim Gift Aid on?
You can claim Gift Aid on gifts of money from individuals. A gift of money is a voluntary donation for which the donor receives little or no benefit or reward. Money can take the form of cash, cheques, direct debit or standing order payments or credit or debit card payments.
It should be remembered that each club’s circumstances will vary and the running costs of one club/team can be significantly different to another. As a result there isn’t a one size fits all answer.
For CASCs
Importantly, membership subscriptions to CASCs are specifically excluded by legislation from the Gift Aid scheme. To maximise Gift Aid, a CASC could set a basic membership fee ‐ although this must at least cover the club’s running costs e.g. pitch fees, match fees. The CASC could then suggest a voluntary donation on top of the basic fee, which could qualify for Gift Aid – but it must be clear to the person joining that they can join without paying the donation. Anyone who joins the club should have the same access to facilities without paying the extra donation.
For charities
Membership subscriptions paid to a charity are not gifts but unlike CASCs can be treated as such for Gift Aid purposes, provided that the payment:
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Is for membership of the charity only; and
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Does not allow any personal use of the charity's services or facilities: and
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The benefits of membership do not exceed the limits of the benefit rule.
Claiming gift aid on membership fees
