Exemption ― sport and physical recreation

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note provides an overview of the main VAT rules relating to supplies of sport and physical recreation.

What does the VAT exemption include?

The VAT exemption covers:

•
the provision of sport and physical recreation by an eligible body
•
entry to eligible sport and physical recreation competitions (see the Exemption ― sport ― VAT treatment of various sporting services guidance note)

What is an eligible body?

An eligible body is an organisation that meets all of the following criteria:

•
it is a non-profit making organisation
•
the organisation’s constitution includes a non-distribution clause or limits the distribution of any profits / reserves to:
1. ◦
  another non-profit making club
2. ◦
  its members if the organisation is either

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