Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, how many prosecutions of community amateur sports clubs for operating incorrectly there have been in the last two years.

Rather than prosecute Community Amateur Sports Clubs (CASCs) for operating incorrectly, any club that does not meet the new regulations, introduced in April 2015, will be de-registered by HM Revenue and Customs (HMRC) and assessed for potential Capital Gains Tax charges on the deemed disposal and acquisition of assets.

Statistics are not kept on former CASCs that set up a charity that they subsequently register with HMRC. These new charities are required to simply register the charity with HMRC in the normal way.