Corporation Tax Act 2010 section 217B

Meaning of qualifying expenditure on grassroots sport

Section 217B defines what counts as "qualifying expenditure on grassroots sport" for the purposes of the corporation tax relief, setting out the conditions a payment must meet, how mixed-purpose spending should be apportioned, and what "facilitating participation" and "eligible sport" mean.

• A payment qualifies only if it is for charitable purposes that facilitate participation in amateur eligible sport and no other tax deduction is available for it.
• Where spending serves both grassroots sport purposes and other purposes, it must be split between them on a just and reasonable basis.
• Paying players or participants to take part does not count as facilitating participation, but paying coaches and officials can qualify, and reasonable out-of-pocket expenses for amateur players may also be allowed.
• An "eligible sport" is one recognised as such under the Community Amateur Sports Club (CASC) rules in section 661 of the Corporation Tax Act 2010.