ClubSpark is not authorised to provide financial advice. Venues / Coaches should seek financial advice from an FCA approved or authorised advisor.
It is important to ensure that you are operating within the rules as set out by HMRC on Gift Aid.
Generally speaking, Gift Aid cannot be claimed for something which an individual received a service or product for in return, i.e being allowed to make court bookings for free as part of their membership.
It is the responsibility of each venue to establish if they are able to claim Gift Aid on certain amounts.
Within the Membership Module, when you create your membership packages, you are able to choose if Gift Aid is enabled or not.
When the member comes to make payment (a donation) for their membership, they will be able to declare if their payment is eligible for Gift Aid for you to claim back.
HMRC regulations mean that you can’t claim Gift Aid on donations if:
- the donation was on behalf of someone else or a group of people
- the donation was on behalf of a company
- the donation was made in return for goods, rights or services.
- from non-UK taxpayers
It is also up to the venue to submit the relevant declaration of funds raised under Gift Aid to HMRC.
BASeLINE Business Advice Service
You can also find more information through BASeLINE Business Advice Service:
BASeLINE is a business advice service available to tennis venues and coaches. BASeLINE offers registered tennis venues and accredited coaches free advice on legal and tax issues.
- For Venues:
If you are a registered LTA venue, log on to the wizard www.araglegal.co.uk and create an account.
To set up an account in the first instance, please use your unique code, which can be located on your registration card.
You can also call the helpline on 0844 571 7986.
- For Coaches:
If you are an accredited coach call the helpline on 0844 571 7986 quoting the code number (available within the Coach Secure Area).
If you have a legal or tax problem relating to your business, we recommend you call our confidential legal and tax advice helpline. Legal advice is available 24/7 and tax advice is available between 9 am and 5 pm on weekdays (except bank holidays).
The advice covers business-related legal matters within EU law and tax matters within the UK. Your query will be dealt with by a qualified specialist experienced in handling legal and tax-related matters.