- CASCs must follow the same VAT rules as businesses
- CASCs can recover VAT on taxable supplies but not on exempt supplies or non-business activities
- CASCs are not eligible for VAT relief on construction of new buildings
- Regular checks are done on VAT reliefs claimed by sports clubs
- Penalties for incorrect eligibility certificates for construction services can be high
- An example is given of a CASC building a new clubhouse and being charged VAT at the standard rate
Source: gov.uk
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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