SCHEDULES

SCHEDULE 18Relief for community amateur sports clubs

Part 1Clubs entitled to be registered

3Organised on an amateur basis

1

A club is organised on an amateur basis if—

a

it is non-profit making,

b

it provides for members and their guests only the ordinary benefits of an amateur sports club, and

c

its constitution provides for any net assets on the dissolution of the club to be applied for approved sporting or charitable purposes.

2

A club is “non-profit making” if its constitution requires any surplus income or gains to be reinvested in the club and does not permit any distribution of club assets, in cash or in kind, to members or third parties.

This does not prevent donations by the club to charities or to other clubs that are registered as community amateur sports clubs.

3

The ordinary benefits of an amateur sports club are—

a

provision of sporting facilities;

b

reasonable provision and maintenance of club-owned sports equipment;

c

provision of suitably qualified coaches;

d

provision, or reimbursement of the costs, of coaching courses;

e

provision of insurance cover;

f

provision of medical treatment;

g

reimbursement of reasonable travel expenses incurred by players and officials travelling to away matches;

h

reasonable provision of post-match refreshments for players and match officials;

i

sale or supply of food or drink as a social adjunct to the sporting purposes of the club.

4

Sub-paragraph (3) does not prevent a club from—

a

entering into an agreement with a member for the supply to the club of goods or services, or

b

employing and paying remuneration to staff who are also members of the club,

provided the terms are approved by the governing body of the club without the member concerned being present and are agreed with the member on an arm’s length basis.

5

In relation to the application of the net assets on the dissolution of the club, “approved sporting or charitable purposes” means such of the following as may be approved by the members of the club in general meeting or by the members of the governing body of the club—

a

the purposes of the governing body of an eligible sport for the purposes of which the club existed, for use in related community sport;

b

the purposes of another club that is registered as a community amateur sports club;

c

the purposes of a charity.