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<p>Following last year’s consultation on reforms to the tax treatment of red diesel
announced at Budget 2020, the Government accepted the arguments made by representatives
from the sports sector that removing the entitlement to use red diesel would increase
costs on amateur sports clubs, which would be passed down to members, and that this
could affect people’s ability to participate in sport and impact on health and well-being.
The Government therefore announced at Budget 2021 that amateur sports clubs will qualify
for continued use of red diesel beyond April 2022 if they are registered as community
amateur sports clubs (CASCs), which are non-profit organisations that can benefit
from a range or tax reliefs. There are over 7,300 clubs registered with HMRC as CASCs,
and relying on this definition of an amateur sports club will aid HMRC to ensure compliance.</p>
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