Maximising Gift Aid for CASC Swimming Clubs in the UK

Gift Aid is a powerful tool that can significantly boost the income of swimming clubs registered as Community Amateur Sports Clubs (CASCs). With careful planning and awareness of the rules, clubs can turn everyday donations into valuable extra funding.

What is Gift Aid?

Gift Aid allows CASCs to claim an extra 25p from HMRC for every £1 donated by a UK taxpayer. This means a £1000 donation becomes £1250 at no extra cost to the donor. However, there are specific rules that clubs must follow to qualify 

What Qualifies for Gift Aid?

✅ Eligible Donations

• Voluntary donations from individuals who are UK taxpayers.

• One-off or regular donations where the donor receives no more than a small token benefit.

• Proceeds from donated goods (e.g. second-hand kit) if sold under the Retail Gift Aid Scheme.

• Sponsorships, if structured as donations without significant commercial benefit to the sponsor.

❌ Not Eligible

• Membership subscriptions (e.g. training fees or club dues) are not eligible for Gift Aid 

• Payments for goods or services (e.g. gala entry fees, lessons).

• Corporate donations (unless structured properly).

Key Areas Where Swimming Clubs Can Use Gift Aid

1. Voluntary Donations

Encourage parents, supporters, and alumni to make voluntary donations. These can be one-off or regular standing orders. Ensure each donor completes a Gift Aid declaration (written, verbal, or digital).

2. Donated Kit Sales

If members donate old kit (e.g. swimsuits, goggles, clubwear), the club can sell these under the Retail Gift

Aid Scheme. This requires:

• The donor to sign a declaration allowing the club to act as their agent.

• The club to inform the donor of the sale proceeds.

• The donor to confirm they want the proceeds treated as a Gift Aid donation.

This can be a great way to turn unused kit into extra funds.

3. Sponsorships

If a business gives money without expecting advertising or promotion in return, it may qualify as a donation. However, if the business receives a benefit (e.g. logo on a banner), it’s likely a non-charitable sponsorship and not eligible for Gift Aid.

To make sponsorships Gift Aid-eligible:

• Structure them as personal donations from individuals (e.g. a director).

• Avoid offering significant benefits in return.

4. Gift Aid Small Donations Scheme (GASDS)

This scheme allows clubs to claim Gift Aid on cash or contactless donations of £30 or less, without a declaration. The annual limit is £8,000 in donations, meaning up to £2,000 in extra Gift Aid 

Perfect for:

• Raffles

• Gala day collections

• Club events

Practical Tips for Clubs

• Keep records: Maintain accurate records of donations and declarations.

• Promote Gift Aid: Include Gift Aid prompts on your website, emails, and donation forms.

• Train volunteers: Ensure those handling donations understand the rules.

• Use software: Consider using accounting or fundraising software to manage Gift Aid claims efficiently.

Common Pitfalls to Avoid

• Claiming on subscriptions: Even if part of the fee supports the club, it’s not eligible. This is a common misconception due to the allowance for charities to be able to claim gift aid on certain types of subscriptions

• Missing declarations: No declaration = no claim.

• Offering too much in return: Keep donor benefits minimal (e.g. a thank-you note or small badge).

How to Register and Claim

1. Register as a CASC with HMRC if not already done.

2. Set up a Gift Aid process: Collect declarations, track donations, and submit claims via HMRC’s Charities Online portal.

3. Claim regularly: You can claim as often as you like, but many clubs do it quarterly or annually.

Conclusion

Gift Aid can be a game-changer for swimming clubs. By understanding the rules and making it easy for supporters to donate, clubs can unlock thousands of pounds in extra funding each year. Whether through kit sales, small donations, or structured sponsorships, every pound counts—and with Gift Aid, it counts for even more.