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

Access this article and thousands of others like it
free for 7 days with a trial of Tolley+™ Guidance.

TAKE A FREE TRIAL

Popular Articles

Personal Tax

Transferable tax allowance (also known as the marriage allowance)

Transferable tax allowance (also known as the marriage allowance)What is the transferable tax allowance (marriage allowance)?From 6 April 2015, an individual can elect to transfer 10% of the personal allowance (£1,260) to the spouse or civil partner where neither party is a higher rate or additional

14 Jul 2020 13:52 | Produced by Tolley Read more

Trusts and Inheritance Tax

BPR ― trading and investment businesses

BPR ― trading and investment businessesIntroductionThe basic qualification rules for business property relief (BPR) are illustrated in the Flowchart ― trading or investment business for BPR purposes.For an overview of BPR, see the BPR overview guidance note.Relevant business propertyThe main

14 Jul 2020 15:36 | Produced by Tolley Read more

Employment Tax

Payroll record keeping

Payroll record keepingUnder SI 2003/2682, reg 97, “...an employer must keep, for not less than 3 years after the end of the tax year to which they relate, all PAYE records which are not required to be sent to [HMRC]...”. Reasons for keeping the records include:•being able to calculate tax and

14 Jul 2020 12:52 | Produced by Tolley in association with Ian Holloway Read more

UU��ֱ��