Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, what assessment Treasury and Revenue and Customs officials have made of the effect on multi-sports clubs of the changes to Community Amateur Sport Club status to impose a cap on non-member income; and if he will make a statement.

The £100,000 cap for community amateur sports clubs (CASCs) scheme’s non-member trading and property income was assessed to be as generous as the scheme could allow without incurring State aid issues. CASCs benefit from generous tax and business rate reliefs. They should not be competing unfairly, in commercial terms, with private sports clubs or the hospitality sector who do not receive these reliefs. CASCs with high levels of non-member trading income may wish to consider setting up trading subsidiaries which are owned by the CASC, or reduce their income received from non-members and property to ensure they meet the income condition.