Question to the HM Treasury:

To ask Her Majesty’s Government, further to the Written Statement by Lord Deighton on 25 November 2013 (WS 76–8), whether they consider that the new draft regulations on registration and eligibility for community amateur sports clubs meet Lord Deighton's pledge to "keep the rules as simple as possible".

The Government has decided to proceed with a single set of rules to apply to all clubs following detailed consultation across the sector. A single set of rules setting out clear tests will make it simpler and easier for clubs to understand and comply with their responsibilities. The rules are as simple as possible, bearing in mind they apply to almost one hundred different sports, operating in often very different ways.

However, the Government does recognise that the existing administrative arrangements that apply when an existing CASC changes its status – such as when an unincorporated association changes into a company – can be burdensome. HMRC will therefore introduce a simpler, more streamlined process within the existing legislative framework.