HMRC have published a response to their consultation earlier this year on ‘Corporate contributions to grassroots sports’.

At Autumn Statement 2015 the government announced it would introduce a new corporation tax deduction for qualifying payments which support grassroots sports.

Following feedback received during consultation HMRC have decided that:

  • Eligible sports will be defined using the Sports Councils’ lists.
  • To make the scheme as wide as possible there won't be prescriptive lists of qualifying contributions or recipients.
  • There will be no additional reporting requirements beyond the normal self assessment process.

Draft legislation introducing this new relief has been included in Finance Bill 2017.


Our subscriber guide: Grassroots sport contributions

The original consultation and response documents can be found here.