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Taxation: Sports

Volume 469: debated on Tuesday 11 December 2007

To ask the Chancellor of the Exchequer (1) what leisure activities are classed as sports for tax purposes by HM Revenue and Customs; and if he will make a statement; (172815)

(2) if he will seek to discuss the decision by HM Revenue and Customs not to recognise racing pigeons as a sport for tax purposes with the Royal Pigeon Racing Association.

Sports clubs that meet certain criteria are able to register with HM Revenue and Customs (HMRC) as a Community Amateur Sports Club (CASC). HMRC do not however decide which sports are eligible sports for the CASC scheme. Eligible sports are defined by Treasury Order, by reference to the Sports Councils' list of recognised activities. The list can be accessed at

www.sportengland.org/index/get_resources/resource_ul.htm.