In Eynsham Cricket Club v HMRC [2021] EWCA Civ 225, the Court of Appeal confirmed that a Community Amateur Sports Club (CASC) is not the same as a charity for VAT purposes.

Eynsham Cricket Club (ECC) is a community cricket club and registered as Community Amateur Sports Club (CASC).

HMRC argued that:

The Club appealed to the First Tier Tribunal and it found that:

The Club appealed to the Upper Tribunal (UT).

The UT found that although the Club was registered as a CASC it was not a charity and so its cricket pavilion could not be zero-rated. The appeal was dismissed.

The case was brought to the Court of Appeal.

The appeal was dismissed.


This decision follows hot on the heels of the Westow Cricket Club v HMRC [2021] UT 0023, decision. In Westow, the Upper Tribunal (UT) was mindful that the CoA was deciding the same point, happily, it reached the same decision on the status of a CASC.

The UT had 'noted that a Community Amateur Sports Club (CASC) is a creature of statute introduced by s.58 of and Schedule 18 to the Finance Act 2002 that exists for the purposes of some taxation treatment and in certain circumstances, a CASC is given the same tax treatment as a charity.

Useful guides on this topic

Land & Property VAT (notes)
An outline of the VAT treatment of some of the more common supplies of land and property.

Land & Property: Relevant residential & relevant charitable purpose
This guide is for subscribers. Property that is used for a relevant residential purpose or a relevant charitable purpose qualifies for special VAT rules.

External link

Eynsham Cricket Club v HMRC [2021] EWCA Civ 225

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