Treasury written question – answered at on 18 February 2008.
To ask the Chancellor of the Exchequer
(1) what criteria were used to classify (a) angling, (b) ballooning, (c) billiards, pool and snooker, (d) crossbow, (e) rifle and pistol shooting, (f) flying, (g) gliding, (h) motor sports and (i) parachuting as sports which do not qualify for a tax exemption;
(2) for what reason community amateur sports clubs as defined by HM Revenue and Customs receive tax exemptions; what the criteria are for definition as a community amateur sports club; and if he will make a statement;
(3) what representations he has received on changing the number of animal racing activities which are eligible for tax exemption; and if he will make a statement.
Sports clubs that meet certain criteria are able to register with HM Revenue and Customs (HMRC) as community amateur sports clubs (CASCs) and enjoy a range of tax reliefs. It is not however for HMRC to decide which activities are eligible sports for the CASC scheme. Eligible sports are defined by Treasury Order, by reference to the Sports Councils' list of recognised activities. The list can be accessed at
www.sportengland.org/index/get_resources/resource_ul.htm.
HMRC registered CASCs are eligible for tax reliefs because the Government recognise the benefits of community participation in sport and the benefits that CASCs can bring in terms of health, community building and crime reduction. Because of these benefits, the Government provide tax exemptions to support those amateur sports clubs that do make a positive contribution to their local communities and to encourage local communities to support their CASCs.
The key criteria for registration as a CASC are that a 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 promotion of participation in eligible sports—as defined by the Sports Councils' list of recognised activities.
Further detail of these criteria can be found at
http://www.hmrc.gov.uk/casc/index.htm.
Treasury Ministers and officials receive representations from a wide range of organisations and individuals in the public and private sectors as part of the process of policy development and delivery. As was the case with previous Administrations, it is not the Government's practice to provide details of all such representations.
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