Exemption ― sport ― VAT treatment of various sporting services

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note provides an overview of the typical sporting services that can be offered to customers taking part in sports and physical recreation. The table below provides an overview of the VAT treatment of sporting services supplied by an eligible body. Other organisations will normally be required to account for VAT on the provision of the sporting services.

Type of service	VAT treatment of service supplied by an eligible body to an individual
Use of changing rooms, showers, locker hire, use of equipment	Exempt
Provisions of courts, pitches, green fees and other playing areas	Exempt
Use of multi-sport playing facilities	Exempt
Provision of referees, umpires, judges and coaching services	Exempt (excludes supplies provided by self-employed personnel)
Membership subscription fees and joining fees associated to the provision of actual sporting services	Exempt (see below)
Social or non-playing memberships	Standard-rated
Fee to be included on a waiting list	Exempt or standard-rated (see below)
Admission charged to spectators	Standard-rated
Provision of residential accommodation	Standard-rated

Continue reading the full document

To gain access to additional expert tax guidance, workflow tools, and tax research, register for a free trial of Tolley+™

TAKE A FREE TRIAL NOW

Popular Articles

Corporation Tax

Real estate investment trusts (REITs)

Real estate investment trusts (REITs)Introduction to REITsA real estate investment trust (REIT) is in fact not a trust at all, it is a company which qualifies for special tax treatment under CTA 2010, Part 12. REITs are similar in many ways to collective fund vehicles (such as unit trusts) in that

14 Jul 2020 13:04 | Produced by Tolley in association with Rob Durrant-Walker of Crane Dale Tax, part of AMS Group Read more

Class 1 v Class 1A

Class 1 v Class 1AClass 1 and Class 1AClass 1 and Class 1A are the categories of NIC that can be charged on expenses reimbursed and benefits provided to employees. These classes are mutually exclusive. A benefit cannot be subject to both Class 1 and Class 1A NIC. Three requirements must be met

Corporation Tax

Research and development (R&D) relief ― overview

Research and development (R&D) relief ― overviewThis guidance note provides an overview of the research and development (R&D) tax reliefs for companies.See the Research and development tax relief summary diagram which summarises the R&D tax relief.See also Simon’s Taxes D1.401.For a factsheet which

14 Jul 2020 12:22 | Produced by Tolley in association with Will Sweeney Read more

��Ƶ