Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, if he will make it his policy to reduce the tax burden on amateur sports clubs in order to promote healthy lifestyles and build on the Olympic legacy.

The Government provides a range of tax reliefs to amateur sports clubs through the Community Amateur Sports Club (CASC) regime. This recognises the invaluable role sports clubs play within their communities. The regime is a key part of the Government's support for community sports clubs and the part they can play in consolidating our Olympic legacy, helping to encourage participation in a range of eligible sports and inspiring the champions of the future.

Sports clubs registered as CASCs benefit from a range of tax reliefs, including mandatory 80% business rates relief and Gift Aid on qualifying donations.

In April 2015, following extensive consultation with stakeholders, a number of changes were made to the CASC scheme to strengthen the support it provides whilst ensuring that this support is correctly targeted. These changes were designed to help even more clubs to join and benefit from the scheme, encouraging many thousands of participants in a wide range of sporting activities.