Restriction of Charitable Reliefs to UK Charities and Community Amateur Sports Clubs

This measure restricts charitable tax reliefs to UK charities and Community Amateur Sports Clubs (CASCs). This will stop EU and EEA charities and CASCs that HMRC has not previously accepted as qualifying for charitable relief from claiming UK tax reliefs from 15 March 2023. EU and EEA charities that HMRC has previously accepted as qualifying for relief will have a transitional period until April 2024. Restricting UK tax reliefs to UK charities and CASCs takes advantage of opportunities arising from the UK's exit from EU. Having left the EU it is right that UK taxpayer money should support UK charities and CASCs.